Brian Lenihan Jnr (Dublin West, Fianna Fail)

Section 15 deals with the issue, amending the Income Tax Act and the Income Tax (Employments) (Consolidated) Regulations 2001, which has the effect of including the contribution for social welfare purposes, which means the deduction will be disregarded in full before means from earnings are assessed for welfare purposes. I agree with the Deputy that it would not have been transparently obvious from the face of section 15 that was the case and I understand why he tabled the amendment. However, the effects of section 15(1) and (2) are that the deduction will be disregard in full before means from earnings are assessed for welfare purposes, which will alleviate the effect of the deduction for low income families and receipts of a range of welfare payments or where the spouse or partner is in receipt of them.

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