Michael McGrath (Cork South Central, Fianna Fail)

I move amendment No. 21:

In page 10, before section 9, to insert the following new section:

9.—The Minister shall—

(a) make available to the Minister for Finance upon his or her request, such officers of the Department as may be required to assist him or her in the consideration of measures to grant tax relief in order to achieve a specificpolicy objective in relation to the provision of a service or activity which is also funded through public expenditure, and

(b) where the Minister for Finance proposes any such tax relief prepare a statement of how this relief relates to public expenditure policy relating to the relevant service or activity.".

This amendment relates to public expenditure which I assume falls within the remit of the Minister for Public Expenditure and Reform. The amendment seeks to ensure the Minister shall "make available to the Minister for Finance upon his or her request, such officers of the Department as may be required to assist him or her in the consideration of measures to grant tax relief in order to achieve a specific policy objective in relation to the provision of a service or activity which is also funded through public expenditure". In addition, the amendment seeks that "where the Minister for Finance proposes any such tax relief", the Minister shall "prepare a statement of how this relief relates to public expenditure policy relating to the relevant service or activity". The purpose of the amendment is to bring clarity to the issue of tax reliefs, particularly where responsibility lies between the two Ministers. If any new tax reliefs are proposed, whose function will it be to propose them and bring the matter before the Cabinet?

See this speech in context