Kieran O'Donnell (Limerick East, Fine Gael)

Personal injury awards should be made on the basis they deal with the needs of the individual. The Law Reform Commission recommended consideration of a payment on an annual basis because it may be of more benefit to the individual than a lump sum so why should there be two separate forms of tax treatment? It is a reasonable amendment that Senator Joe O'Toole has framed and I would like to hear the Minister's thoughts on it. It addresses a practical aspect that will ensure equality of tax treatment.

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