Tommy Broughan (Dublin North East, Labour)

The reality is that the PAYE worker still bears the greater burden of income tax in this State. Those of us who marched in this city 20 years ago to try to do something about that took, perhaps, very tiny baby steps. We must still deal with the reality of a grossly unfair taxation system.

I commend my colleague and friend, Deputy Burton, for the outstanding work she did last year and early this year in bringing it to public notice that some of the wealthiest people in this State did not pay tax. It was an astonishing revelation that 11 multi-millionaires did not pay tax and 40 other millionaires paid little or no tax. This frightening and appalling unfairness in our economy and the unfairness of the way this Administration runs its economic affairs were clearly revealed for all to see. In the forthcoming by-elections in Meath and Kildare the gross unfairness of our taxation system will be an issue.

I welcome the modest reliefs introduced for older people and widows. Deputy Curran referred to stamp duty. The exemption from stamp duty for first-time buyers of second-hand houses up to a value of £370,000 is very welcome. However, it is a very minor step forward, given the housing crisis. I have noticed that on the north side of Dublin the price of the average home has risen by approximately £20,000 over the Christmas period, particularly in the traditional areas to which Deputy Curran referred — the stamp duty exemption was absorbed into the price by vendors. In itself that measure goes nowhere near to properly addressing this critical issue of housing, particularly for people on very modest incomes who cannot afford a home anywhere even, in the case of workers in this city, in Portarlington, Balbriggan and other places 40 or 50 miles away.

I accept that taxation policy must be framed in terms of economic development. However, I was disappointed that the Minister did not address an issue in respect of which I represent my party, that is the roll-out of broadband infrastructure. In the UK, Chancellor Brown introduced certain concessions in the provision of broadband roll-out for employees. He did this two or three budgets ago. However, such an innovative approach is still shunned by our Minister.

In general terms, the PAYE sector continues to bear the burden of taxation. As Deputy Burton said, we continue to have a fundamentally two-tiered structure in which a section of society still relentlessly uses this type of legislation and the tax code generally to avoid its responsibilities. I commend Deputy Burton for bringing these matters to our attention so cogently and so well.

It is disappointing that the Minister did not avail of the opportunity afforded by the introduction of this Bill and the forthcoming debate in the Finance committee to introduce a tax ombudsman, somebody to represent people, especially PAYE workers who feel they got a raw deal or who, owing to the recent operation of the new tax credit system, have overpaid. There has long been a need for an advocate for people on low incomes especially in dealing with the tax system. We all welcome the section of the Bill that extends the operation of the ROS site on the Internet to PAYE workers. That is a step forward.

It is time we had a tax ombudsman, and it will be a key policy for my party. We are somewhat concerned about the section 44 tax breaks for third level institutions and about section 36. Deputy Burton will return to those on Committee Stage. In view of my recent comments, I warmly welcome sections 73 to 77, the sections relating to aiding and abetting tax evasion, and the Minister's promise to examine the single premium insurance policy. This is the thirteenth time I have had a chance to make a brief comment on the Finance Bill. I still look forward to a Finance Bill that is fair to PAYE workers and people on low incomes and to a time when the whole nation can celebrate a Finance Bill and not just a small group of moneyed and very wealthy individuals, many of whom do not live here.

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