Michael McGrath (Cork South Central, Fianna Fail)
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Fianna Fáil welcomes that there is further progress on the equalisation of the income tax system in terms of the self-employed. We would like to have seen the full part two - the additional €550 - provided this year and for it to be fully equalised next year. I assume it came down to an affordability issue in the end but this improvement has to be seen alongside the partial extension of social welfare benefits to the self-employed. It was an important breakthrough. Not all social welfare schemes have been extended to those paying class S PRSI, but it was very important progress for people who are self-employed. We welcome the increase. We certainly would have liked it to be more but obviously it was not possible this year.

While we are on this amendment, can we clarify the issue of amendments being ruled in and out of order? In this case, the amendment proposes to increase a tax credit, which is a charge on the Exchequer. It is favourable for the taxpayer so it is allowed. Can that be explained to me?