Gerald Nash (Louth, Labour) | Oireachtas source

Whatever justification there may have been for SARP at a different point in our economic cycle, I am not certain of the rationale for the scheme at the moment. I understand where both Deputies are coming from.

I will speak to the section relating to the working from home relief. It is good to see there is now the real-time opportunity to post receipts and make that claim. That makes it more efficient. In the real world, people clock up bills in real time and it is important that the system is there to reflect that.

The amendment I proposed, which was ruled out of order, sought to apply the 30% provision to this year, that is 2021. My understanding is the system is currently done on an administrative basis but the Finance Bill will place that on a legislative footing to give it the protection that implies. If it is done on an administrative basis, can the political will not be there to provide additional relief for those who have clocked up significant bills working from home this year to reflect the fact that energy, fuel, electricity and heating costs have risen by a huge margin? Given the scheme is on an administrative footing this year, a decision could be made to provide 30% relief for those experiencing those bills this year and working from home.