Róisín Shortall (Dublin North West, Labour)

I wish to concentrate on three aspects of the Finance Bill which relate to issues omitted from, rather than included in, the Bill. I commend the Revenue Commissioners, and the Department of Finance if it had a role in it, on their new production, Simple Guide to Tax Credits, which is being sent out to taxpayers. It is a very good publication, a huge improvement on any literature on tax credits sent out to people previously and it is very welcome. Many people do not yet understand the area of tax credits.

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