Michael D Higgins (Galway West, Labour)

In the spirit of making progress and the best possible legislation, if the Minister had said to me he would examine the issue and would have included the advancement of human rights and the promotion of equality, I would have considered withdrawing the amendment on the grounds of the social or economic policy that is being applied. The net effect of the non-acceptance of my amendment on human rights and equality means, in effect, as the Minister described it, which is no disrespect to him, that the Revenue Commissioners serve as a kind of eminence grise behind the legislative process. It is not for them to prescribe what shall be the legitimate and endowed activities of any body in regard to human rights. I am well aware of the extent of their willingness to define, for example, in regard to taxation benefit what is a work of artistic value. They are entitled to express the remit of their own scheme but they are not entitled to define any activity. People have provided work in music, arts and culture that they have not recognised. That is their business to some extent and it expresses the narrow range of their remit but they are not entitled to put a boundary to the consideration and advancement of human rights nor of equality. I do not intend to waste time by repeating my arguments. I am pressing the amendment.

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