Enda Kenny (Mayo, Fine Gael)

He writes down his own notes, which he is perfectly entitled to do and for which I am not responsible. I said to Deputy Martin that the budget dealt with 26 issues, ranging from NAMA to carbon taxation on diesel for the agricultural sector. In the labour market policy in regard to access to higher education for the unemployed and the 30,000 additional training places across education and training systems, the Minister for Public Expenditure and Reform, Deputy Howlin, has announced that, as a consequence of the budget, places, including in the education and training sector and especially for those on the live register for 12 months or more, will be prioritised in 2012. He also announced an allocation of €20 million for a new labour market activation fund, which we will deal with in January.

In preparation for 2013, we said we would review progress on deficit reduction and draw up a plan that would achieve the objective of reaching the 3% of GDP target by 2015. As part of its fiscal strategy, the Government will keep the corporate tax rate at 12.5%. That has been set out clearly again in the budget. We said we would maintain the rates of income tax, together with bands and credits. That has been delivered on. There is no increase in the standard rate of 10.75% in respect of employer's PRSI. The Minister for Finance, Deputy Noonan, made that perfectly clear in his speech.

We said we would reduce, cap or abolish property tax reliefs and other tax shelters which benefit very high income earners. Reliefs in section 23-type investments will not be terminated or otherwise restricted for investors with an annual gross income under €100,000. I refer to the teachers, gardaí or public servants who invested in bits and pieces of property, collectively or individually. They are at the greatest risk of insolvency. We dealt with that.

We said we would implement a minimum effective tax rate of 30% for very high earners. The Minister for Finance dealt with that. We said we would limit the top rate of VAT to 23%. We said we would review the universal social charge, exempting 330,000 people, thereby assisting more people to move into the labour market. We said we would ensure tax exiles would make a fair contribution to the Exchequer. As Deputy Adams is aware, the Minister announced the abolition of the citizenship element of the condition for payment of the domicile levy to ensure tax exiles cannot avoid the levy by renouncing their citizenship.

There was a range of other measures. We announced that access to primary care without fees would be extended in the second year to claimants of free drugs under the high-tech drugs scheme, at a cost of €15 million. The Minister for Public Expenditure and Reform, Deputy Howlin, announced that €15 million will fund access to primary care without fees to claimants of free drugs under the long-term illness scheme.

We ring-fenced €35 million annually from the health budget to develop community mental health teams and services with a view to implementing A Vision for Change. We also said we would increase mortgage interest relief for first-time buyers who bought between 2004 and 2008 to 30% from the current sliding scale of 20% to 25%. The Minister for Finance announced that in the budget.

These are commitments entered into in the programme for Government and reflected in Government decisions. They are all in the interest of balance and fairness in protecting those who are vulnerable and making those on higher incomes pay more. In all other areas, they are to improve the efficiency of governance so people can focus on job opportunities, careers and getting back to work.

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