Denis Naughten (Roscommon-South Leitrim, Independent) | Oireachtas source

On a related issue, another set of payments has not been included in the legislation. I refer to compensation payments to children aged under 18 years who have reached the age of consent, which have been made by the Health Service Executive under the Child Care Act 1991 on the basis of a failure to act on the part of the HSE. I ask that provision be made on Report Stage to address compensation payments made by the HSE because of its failure to act and protect children under the Child Care Act. There appears to be an anomaly in finance legislation in respect of tax exemptions and social welfare payments. I have brought the matter to the attention of the Minister for Social Protection and I now ask that the Minister for Finance address the matter on Report Stage.