Dáil debates
Wednesday, 25 February 2009
Financial Emergency Measures in the Public Interest Bill 2009: Committee Stage (Resumed) and Remaining Stages
9:00 pm
Richard Bruton (Dublin North Central, Fine Gael)
We are discussing two sections together because we are grouping these amendments. I want to be clear on the Minister's understanding of the delivery of a service. He stated that the Minister for Health and Children cannot be included under section 10 but presumably a number of people who provide analogous services to home help services in other Departments could come within the ambit of this section. Is definition not required of the categories on whom a tax is being imposed? The Minister for Finance stated earlier that he stands by Adam Smith's canons of taxation, which emphasise certainty. There can be no certainty without knowledge of the intended subject of a tax.
No comments