Dan Boyle (Cork South Central, Green Party)

I am establishing this as a marker that we will revisit this issue in years to come.

Stranger still, in line with the recommendation of both bodies, the Minister decided to introduce the concept of indexation only for the threshold for naming and shaming tax defaulters. Where is the indexation of tax credits and tax bands? Why is the Minister not introducing innovative indexation measures to ensure people do not pay tax by default in future? Why do we not have this concept in payments made by the State in the social welfare area? That is something I will take up with the Minister for Social and Family Affairs when he introduces his new Bill in the next few weeks.

I find it curious that the reference to indexation in this Bill means that those who have already cheated the tax system are less likely to face public opprobrium as a result. That is a strange principle for the Minister to establish in his first Finance Bill.

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