Oireachtas Joint and Select Committees

Tuesday, 17 November 2020

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2020: Committee Stage (Resumed)

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

For the first time, we are legislating for how taxation would apply to NATO troops in our State. The Minister should not lose the significance of that. He is asking Oireachtas Members in a neutral country to legislate for that, which is serious. He pointed out the different strands of opinion within his party - and I accept he does not share those opinions - but that was the official policy of the party at that time in the policy document authored by former Deputy, Brian Hayes, and there are others who have different views. We understand that this would not be triggered today but it could be triggered in the future and for the first time ever, the Minister is asking us to legislate to allow for how this would have an effect for taxation purposes on NATO troops on our soil. How could we support that when there are other options? The Minister contended that a derogation should not be sought but we get derogations on many issues. He also contended that the easier option is to legislate for the first time for foreign NATO troops on Irish soil and what that would mean. That is not acceptable.

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