Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I accept that prayer and religious practice are, as Deputy Tóibín said, human rights. I am glad he did not suggest that I am trying to interfere with that human right because a number of allegations have been made regarding the intention behind this change. It was not prompted by the Tax Appeals Commission ruling referred to by Deputy Doherty. Every year when I deal with the Finance Bill there are dozens of issues on which I am asked to agree to change and to deal with issues that have developed in the tax code. It is in that spirit that I am making this change but I am aware of the debate that has ensued. I am also aware of the financial difficulties that churches are experiencing at present. If any evidence can be presented to me that this is causing a significant difficulty for churches, on top of the other problems they currently face, I am happy to engage with the committee and stakeholders before Report Stage on the matter.