Oireachtas Joint and Select Committees

Wednesday, 19 November 2014

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

Finance Bill 2014: Committee Stage (Resumed)

2:45 pm

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

The Minister referred to an individual's normal working time, which is the phrase contained in different sections of the legislation. That is assumed to be 40 hours, therefore 20 hours would be applicable to the on-farm activity. However, the legislation does not specifically reference 40 hours, although the interpretation and application of this law by Revenue will also refer to the Minister's comments and his stated intention on Committee Stage. Can he clarify that an individual's normal working time will, in all circumstances, be deemed to be 40 hours?

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