Michael Noonan (Limerick City, Fine Gael)

I would not be disposed to accepting such an amendment. I am not in favour of any sort of ear-marked taxes which, I think, are bad practice. There must be discretion for the Government to decide where it will apply the yield from the tax system. It is not good practice to tie the yield to a particular ear-marked activity.

I made my position clear. I have given assurance which, I believe, would be accepted by the generality of the House. Trying to tie me or a future Minister for Finance in with an amendment along the lines Deputy Doherty suggests does not really tie anybody in because anything that seeks to bind in law can simply be untied by an appropriate amendment in law when the time comes, and therefore is ineffective anyway.

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