Pearse Doherty (Donegal, Sinn Fein)
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I do not think anybody is suggesting the Minister intervene with Revenue concerning an individual taxpayer. It would be highly inappropriate to change the law for one individual.

This is about pointing out that for certain individuals with severe and permanent disabilities, even when they get into the scheme and are approved under it, it is worthless to them because the work cannot be carried out in the State. That is a problem. If the work cannot be carried out in the State, it has to be carried out in another State and, therefore, there is an additional taxation measure and cost increases because of VRT. In considering the design of the new scheme, it is very important that we get it right and there is no undue delay in respect of this. Factors like this need to be taken into account. These may be on the edge but they are life-changing for an individual. It means the difference between people not being able to get outside their own door, and being prisoners in their own homes, to having the freedom to participate in the social fabric of the local community. I raise that point because-----