Mick Barry (Cork North Central, Solidarity) | Oireachtas source

We are discussing parts of the Bill which provide for tax exemptions for NATO forces and European security and defence forces and other arrangements. One section allows for excise duty to be waived while another allows for VAT to be waived. This applies to canteen facilities, which would include food and drink. This may apply in a variety of circumstance, including when troops are here on exercises, manoeuvres and so on.

We have to put this matter in a certain context. Part of that context is the presidential election in the US. A new Administration is due to come to power in January. Another backdrop to this is the issue of Brexit. At this juncture, powerful forces within Europe, particularly the German and French states, are pushing for the increased militarisation of Europe. Yesterday, the French President, Emmanuel Macron, talked about the European Union building up what he described as security autonomy. Effectively, this means the militarisation of Europe. Today, the German defence minister has put forward a view which is slightly different but which points in the same direction. She suggested that Germany and Europe, while not replacing US forces in Europe, need to take more responsibility within the framework of the so-called shared relationship. The push for militarisation in Europe is not unrelated to the EU directive which puts an onus on each EU member state to waive excise duty and VAT for NATO forces and EU security and defence arrangements in respect of canteen facilities in various countries which, as I have said, include food and drink.

I suspect that the Minister will argue that this is an EU directive of no major consequence, that the sums of money that would accrue to the State if those VAT and excise duty arrangements were to remain in place would not be significant, and so on. There are two points I would make in that regard. First, it is of symbolic importance that we say no to militarisation and to the militarisation of the EU. Second, it is not impossible to push back against an EU directive. This can, and should, be done in this case.

My second point is that while big sums of money are not currently involved, the fact that we are being asked to implement an EU directive of this kind may point to the possibility that in the future, if not next year or the year after then maybe some years hence, more NATO activity or EU military activity will be taking place in the State. I refer to battle groups and the like. It is fair to ask whether there is a connection.

The final point I would make on this issue is that this Finance Bill has been put forward by the Government parties - Fianna Fáil, Fine Gael and the Green Party. It does not surprise me in the least that Fianna Fáil and Fine Gael are putting their names to this measure but attention should be drawn to the fact that this policy is being backed by the Green Party and its representatives. The Green Party made a name for itself and built a reputation in this country in part due to its opposition, in words at least although sometimes in deeds, to the militarisation of Europe and to the politics of militarisation. The fact that the Green Party is signing up to this policy, however small it might be, is a real sign of that party's direction of travel and of how it has left behind some of its best traditions. As I have said, this has symbolic importance at the very least and we should say no to it. That is why I will be voting against these proposals.