Brian Cowen (Laois-Offaly, Fianna Fail)

It is not something to which I would subscribe. Ireland's overseas development aid commitment has increased by over 240% since we took office. Donation relief, which was first introduced in the Finance Bill of 1996 and subsequently amended in this year's Bill, is a means of encouraging people to make donations to NGOs or other bodies working in the developing world. It makes tax relief available on that basis. We would like to continue that method of showing solidarity with the Third World, rather than adopting the innovative mechanism which has been suggested.

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