Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 2:

In page 8, between lines 23 and 24, to insert the following:"(2) Subsection (1)applies for the year of assessment 2016 and each subsequent year of assessment.".

These three amendments are being discussed together because they all relate to a similar technical amendment which is to be made for the purposes of clarity, and to ensure that the provisions operate as intended.

The amendments clarify that the changes to the universal social charge, the introduction of the new earned income credit and the amendments to the home carer tax credit, as announced in the budget, apply for the years of assessment 2016 and subsequent years.