Brian Lenihan Jnr (Dublin West, Fianna Fail)

Of course. I became waylaid, for which I apologise.

The Deputy's amendment proposes to insert a section in the Finance Bill which states that section 13 of this Bill, in providing for a repayment of tax where income is not remitted in particular circumstances, will not provide a relief from the income levy. Section 13 provides for a relief by way of repayment where income is not remitted other than exclusion of that unremitted income from the operation of PAYE. Therefore, the income in question will have been subject to the income levy in the same way as any other emoluments. The provisions of section 13 are solely a repayment of tax deducted and not a repayment of any other levy, health contribution or PRSI that would be payable in respect of an emolument paid to an employee. As the legislation already ensures there is no exemption from the levy provided in section 13 of the Bill, I do not see the need to state this and do not see any need for the Deputy's amendment.

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