Mr. Joe O'Connor:

I wish to come in on a number of Deputy Lahart's points. I absolutely accept the situations he has described. The trade union movement, in terms of the services and the training we provide, has not achieved the same social standing as some of the professional bodies in terms of the services and training they provide, whereby it is actually a requirement to do the job. However, this does not mean it is not of equal value, and anyone who asks a special needs assistant or a health and social care professional who relies entirely on his or her trade union for those services will have this confirmed to them.

That is the professional bodies' scenario. We have also outlined the situation where there is no case to be made for the self-employed, for example farmers, claiming tax relief on membership fees for their organisation, having any greater entitlement to that in the training, services and representation provided by those bodies versus trade unions. I agree that our core role is a representative function with professional representation at workplace level and collective bargaining negotiations, but that is of very great significance and value within our society and it should be recognised as such. It was said earlier that the reason we are having this conversation is because the intention was to take this away in an equitable way from all of these bodies as a response to the economic crisis. A lobbying campaign, however, was conducted that meant certain bodies were exempted. Fórsa had restrained in that regard and all we ask for now is to resort back to what would have remained the case if it was not for the economic crash that befell the State in 2011.

In my opening statement I spoke of the Revenue report. This report, essentially, couches its opposition to this on the basis that it would not incentivise trade union membership on the basis that people do not join trade unions for the tax relief, they join for the benefits of trade unions and even if it did incentivise, why would the State do that? We fully accept that point. This is not about incentivising trade union membership. It is about trade union members receiving the same tax treatment in their membership of Fórsa, which is of great value and as other professional bodies and self-employed people get.