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

I move amendment No. 9:

In page 15, lines 29 to 31, to delete all words from and including “, who” in line 29 down to and including “course” in line 31.

I will speak to Nos. 9 and 11 together, if I may. Amendment No. 9 relates to the ability of parents to receive the rental tax credit in respect of student children. My understanding of the Minister's proposal is that if, for example, a person under the age of 23 goes to university in another town and is renting accommodation there, that person's parents are able to apply for the tax credit. That is positive and as it should be. However, as I understand it, if the student in question is over the age of 23, neither the parent nor the student is in a position to apply for the tax credit. Certainly, if either did apply, their application would not be entertained. They are not in a position to receive the credit. Will the Minister outline his thinking as to why there is one rule for those under 23 and another for those over 23? If what we are trying to do - and I hope it is what we are trying to do - is to encourage people to go back to education, whether they are 24, 25, 32 or older again, why should such people not be able to avail of the tax credit when students under 23 or their parents are in a position to do so? I would like to hear the Minister's thinking on that.

On amendment No. 11, my understanding is that the tax credit for tenants in private rental accommodation will not be made available to those on low incomes who are not subject to income tax. Those on low incomes cannot currently avail of the tax credit as the tax paid is less than €500. The Minister may argue that there is a logic to that, which is that the tax credit is greater than the amount of tax paid by the person in question. However, there is an alternative argument, which is strong and powerful, that we should not have a rule in place that goes against the interests of someone who is low-paid and whose income is low. It seems we are getting it the wrong way around. I would like the Minister to comment on that.