Pearse Doherty (Donegal, Sinn Fein)

I have made my substantial points on the issues that I was going to raise in relation to section 5 earlier when we dealt with the refundable tax credit amendment tabled by Deputy O'Callaghan. I support the section, as it ensures that income or compensation payable to a living donor of a kidney or a lobe of a liver under conditions defined by the Minister for Health shall be exempt from income tax and shall not be reckoned in computing income for the purposes of income tax. It is important that the Minister puts it on the record that there is no payment in relation to the donation of organs. That would be highly unethical and illegal in this State but there is obviously compensation that would be paid in terms of somebody who would be in employment and would be off sick and so forth after a kidney transplant. I ask the Minister to put on record his note on section 5, for transparency purposes.