John Curran (Dublin Mid West, Fianna Fail)

The amendments before us do not refer specifically to human rights. However, as the issue has been raised by many speakers, I would like to address it.

To be fair, the issue of human rights has received considerable debate at different Stages in this and the other House. I reiterate that "charitable purposes" as provided for in section 3 mirror those changes developed in common law over many years and used by the Revenue Commissioners in considering eligibility for exemptions.

As I stated previously, the Bill neither seeks to dilute nor expand these "charitable purposes". I admit the term "human rights" is not specifically stated in the Bill. However, many of the purposes listed as "charitable purposes" are the activities in which human rights groups engage, including the prevention or relief of poverty, the advancement of education, the advancement of conflict resolution and reconciliation, the prevention of human suffering and the integration of those disadvantaged in society. These specific purposes are identified in the Bill.

I disagree with Deputy Higgins' statement that organisations not registered with the new regulatory authority may encounter difficulties with Revenue. The Bill is explicit in this regard. There is a clear divide in responsibility. The Revenue Commissioners are independent in their own findings. The Bill provides that those charities currently registered with Revenue will be deemed to be charitable under the new legislation and authority. I do not believe any existing human rights group will be affected by this. The purposes identified are the activities in which human rights groups engage. As I stated earlier and have reiterated time and again, the purpose of this legislation was to maintain the status quo and to regulate what is currently happening. Also, provision is made for a mandatory review of the legislation in five years.

On Deputy Ring's comment regarding small charities, I agree it is important that the amount of regulation introduced is proportionate. Lest anybody believe small charities can come and go and do as they wish, while the new regulatory authority will have the power to seek any and all information provision is not made for complicated returns.

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