Michael Kennedy (Dublin North, Fianna Fail)

It is good to see a Fine Gael Deputy in the Chair after two and a half years of this Government. Perhaps the past 24 hours have brought some little transformation within the Fine Gael Party. Ironically, I just met the Chair's former colleague, George Lee, outside and wished him well. I never doubted the tenacity of Meath men and Deputy Richard Bruton to hold his own.

I am delighted to have the opportunity to speak on this important issue. Despite what we have heard from Deputy Joan Burton, there are many positive aspects to this Bill. I mention in particular the section on nursing home fees. Relief on fees is now allowable for bona fides nursing homes providing 24-hour care. I am aware from my constituency work that the Nursing Homes Support Scheme Act was welcomed. It is working extremely well and I doubt any Member of the Oireachtas would have a bad word to say with regard to its operation and the benefit it brings to ordinary people. I welcome the fact the Minister has gone even further in terms of this tax relief, because this is an issue that involves every family in the country. I also welcome the extension on mortgage interest relief up to 2017. For those couples who purchase, it will be of major benefit and it will also give a fillip to our flagging house building industry. I congratulate the Minister in this regard.

I welcome the increase in tax credits the Minister has given in regard to private health insurance premiums. As the levies have increased, the tax credits for which the Minister is providing are very welcome, particularly for those over 80 years of age.

I welcome the domicile levy of €200,000. I have no doubt that wealthy Irish people want to contribute to the Irish taxation system and to our country, particularly at a time when finances are a little strapped, to say the least. The proposed measure is certainly a step in the right direction.

I welcome the measure in regard to the disposal of family sites. The Acting Chairman will have dealt with the same issues with which I have dealt for my rural constituents in Dublin North. The measure applies to sites of less than an acre and valued at less than €250,000. Everybody in the country will welcome the change and recognise it as a necessity. Very often, families who own land are handing over sites to their children. It would be totally unfair to tax them, particularly at a time when they are experiencing financial difficulty. Well done to the Minister. The measure will be welcomed across the country.

Deputy Burton referred to the new financial services measure. The Minister's plans are welcome. If one analyses the Irish Financial Services Centre, one will find it has been an outstanding success, a huge employer and a development that has brought great credit to Ireland Inc. This is an area where we can grow our business and keep the Irish flag flying in the international sphere.

With regard to CPO lands, the Minister has proposed that, from 4 February, capital gains tax would be paid only when the seller of the land is in receipt of funds. The Acting Chairman will have had representations asking why people should be penalised up front, particularly in cases where they have not willingly sold their land and where the State authorities insist on buying. It was a double blow for people to find they could not get their money up front. At long last, we are recognising that unfairness. I congratulate the Minister in this regard.

To move to the issue of excise duty, I have received a number of representations from those wholesalers who were taken aback that the Minister had reduced duty because they had bought in huge quantities. They are suffering as a result, although I recognise it was a bad commercial decision and that, if the position were reversed and they had made gains, they would not be giving back the money. However, in the context of the current business climate where it is not easy to make a profit, some recognition might be given in this area. If the opposite had happened, these people would have pocketed the money; we live in difficult times and many companies are experiencing trading difficulties. If consideration of this issue were to stave off job losses, it would be worthwhile. I would like the Minister to comment.

I have spoken to the Minister about the position of the commercial golf courses and hotels which are paying VAT on golf green fees. Many of these businesses are experiencing a severe downturn in trading, with many struggling to survive. The suggestion of a temporary zero VAT rate has been made for income up to €37,500, similar to what applies in respect of the private member golf clubs. A temporary period of perhaps two years would assist these organisations, of which there are 52 involved in the Irish Golf Course Owners Association. They employ 4,000 people, strange as that might seem to some, and an investment of more than €700 million is involved. I sincerely hope the Minister will give consideration to this issue.

These organisations are at a complete competitive disadvantage compared to the private golf club. I am a member of a golf club, as the Acting Chairman may be. While some clubs might be put out by what I have said, there are jobs involved and we should do anything we can to maintain jobs and boost tourism. Many of these organisations are involved in good tourism promotion, which the Minister should also consider.

The carbon tax will be a direct cost added to the running expenses of haulage companies. A number of these companies have approached me to ask whether the Minister would consider applying the measure in the same way as the plastic bag levy, whereby the end user pays. If transport companies can pass on the charge to their customers, it will enable them to trade more profitably than they are at present. The transport business is going through major difficulties, as the Acting Chairman will be aware. Effectively, the new carbon tax will impose higher charges on such businesses which they cannot currently apply to the end user.

The point has been made to me that if this new regulation were implemented, local purchasers would look closer to home in terms of dealing with companies that are nearby because the cost would be reduced. It is probably an unusual request but it is worth considering. When the plastic bag levy was introduced and the end user was forced to pay, people decided to use paper bags rather than plastic bags. Due to the carbon charge, a person living in Cork would have to decide whether to purchase from a company in Donegal in preference to one in Limerick. I hope some change might be considered in this regard.

To return to a point raised by Deputy Burton in regard to judges and the courts, I am on public record on a number of occasions as stating that I regard it as unfair that judges should not pay their fair share, the same as all other workers. While I welcome the fact the Minister has now incorporated the voluntary payments system, it is regrettable that 15 months later more than 25% of judges have not seen fit to pay the levy. The Constitution should be amended to allow the Government of the day to dictate the salaries and income of judges. Judges are well paid and they enjoy a good expenses regime. As such, they are in as good a position as anybody to pay their fair share. It is hoped that the Government will in the future endeavour to bring about change in this regard. I note Fine Gael has taken up my previous public utterances in terms of its introduction of a Private Members' Bill to deal with this issue. I am glad to note that I influence Fine Gael from time to time.

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