Pearse Doherty (Donegal, Sinn Fein)
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I move amendment No. 4:

In page 8, line 3, to delete "€1,500" and substitute "€1,650".

This amendment relates to the earned tax credit for the self-employed. The policy objective of the Government and Sinn Féin is the same, if we are to take as read what the Government stated in the programme for Government that it would end the anomaly whereby the self-employed were unable to avail of the tax credit of €1,650 availed of by PAYE workers. The anomaly was supposed to be ended a number of years ago. We have been making progress towards that end and in this Finance Bill the Minister has suggested the tax credit be increased to €1,500 from the current level of €1,350. As the Minister will be aware, to equalise it with the tax credit availed of by PAYE workers, it needs to be increased to €1,650. It is appropriate in the last year the Government will bring forward a finance Bill in the current Dáil that the commitment given be honoured. My party is merely facilitating the Minister in honouring his own commitment by placing the amendment before the committee today. I am interested in knowing why it was not ruled out of order, given that other ones were, but we will come back to that issue later when we deal with amendment No. 22.