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

I understand. Subsection (3)(a) on page 10 reads, "Subject to the provisions of this section, where an individual (in this section referred to as ‘the claimant’), on making a claim [we will deal with the issue of is what a claim] in that behalf, proves that in a year of assessment...". Will the Minister point out if there is a part in the legislation that allows for this? I presume the year of assessment will be 2014 or 2015. On making a claim, the claimant must prove that in the 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, the income tax to be charged on the claimant, other than in accordance with section 16(2), shall be reduced...". It then states 50% next year. What do the words "on making a claim" mean?

Subsection (3)(d) on page 11 reads, "No claim shall be made under this section unless the payment, or where there is more than one payment the aggregate of those payments, in respect of qualifying expenditure made to a qualifying contractor exceeds €5,675". One cannot make a claim under subsection (3)(d) unless the qualifying expenditure or aggregate thereof exceeds €5,000, but subsection (3)(a) states that on making the claim one must prove that in the year of assessment one has made a payment to the contractors. It does not state it must be in the year of assessment. If I pay €2,000 to the plumber in 2015 and €4,000 in 2014, in the year of assessment I will have paid only €2,000 to the qualifying contractor. Therefore, I will not be able to make a claim. If that is the intention, there must be an amendment to this section.