Oireachtas Joint and Select Committees

Tuesday, 26 November 2013

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (No. 2) Bill 2013: Committee Stage

2:50 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I welcome that, because that is what my amendment sought to do. However, the section the Minister is amending is in respect of the qualifying expenditure to a number of contractors, but subsection 3(a) on page 10 states, inter alia, the following:


Subject to the provisions of this section, where an individual (in this section referred to as ‘the claimant’), on making a claim in that behalf, proves that in a year of assessment he or she has made a payment or payments to a qualifying contractor in respect of qualifying expenditure to which this section applies...
Where the Minister is tabling amendment No.12 to allow for a number of contractors, he needs to include contractors in this subsection. This subsection talks about the individual paying a contractor.

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