Catherine Murphy (Kildare North, Independent)

Like other Deputies, I received three large volumes yesterday morning related to the review of tax schemes. Most of us expected these schemes to be discontinued well before now, but the Finance Bill states a number of times that July 2008 is the cut-off date for some. Where there is no contractual agreement, why can such schemes not be discontinued this summer rather than in two years' time? Essentially they provide subsidies or supports for a sector which clearly does not need them. We need to divert those funds towards areas of genuine need.

I do not know if the Minister of State feels ashamed when he goes outside the gates of Leinster House and sees people across the road sleeping in cardboard boxes. People are sleeping rough on the streets of the city every night. That area needs to be targeted and needs support more than developers do. Others who need support include children whose life chances are affected because they are on waiting lists for speech therapy, and people on housing waiting lists who have had no chance. In effect they must wait until 2008 by virtue of the subsidy being postponed to that date.

Section 13 of the Finance Bill involves the exemption of €10,000 tax for childminders. It is appropriate that I should address my comments in this regard to the Minister of State with special responsibility for children, Deputy Brian Lenihan. If one minds up to three children, the exemption allows one earn up to €195 weekly. If one earns 50 cent over that, one loses the entire exemption. I asked a number of childminders known to me what they thought of this and if it would encourage them to enter the scheme. The most frequent response was: "Is that all they think I am worth?" They also asked who would work for €195 weekly and what had happened to the minimum wage. That would come to €300 per week, yet childminders are being asked to accept a limit of €195. They feel the value placed by the Government on their work is nothing like the value they attach to it. They may not be well rewarded in monetary terms but this exemption, with a cut-off point of €10,000, will not have people queueing up to avail of it because those working in the area see such a cut-off figure as an insult.

The HSE is supposed to have a co-ordinating role in this area but anyone involved must have everything authenticated by the HSE. In Kildare and west Wicklow there is one co-ordinator who looks after networking, improving skills and organising courses. It now looks as if co-ordinators will be redeployed to hand out letters to people to tell them they qualify for the tax exemption. That is not child-centred and needs to be re-examined. It needs substantial amendment.

Section 8 relates to bin taxes. Essentially the amount one can claim back will be reduced. Many people are not even paying tax, so they cannot claim anything back. The "polluter pays" principle has circumvented the principle of the ability to pay in this area of service charges. The Combat Poverty Agency has flagged this as one of the key issues which needs to be addressed. The cutback in this area, for people who essentially are the working poor, needs to be re-examined.

The final issue I wish to deal with may seem unimportant. It relates to ATM machines and the card tax of €20. Numerous elderly people have told me they would not use such cards and have cut them up, because of the €20 charge, despite making only a small number of transactions. Such people need to have their money in financial institutions rather than in tin boxes in their houses. They could well be given exemption from this tax. They often do not have to pay tax in another sphere and I do not see why they should have to pay it in this area. There is a protection issue for the particular people involved.

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