John McGuinness (Carlow-Kilkenny, Fianna Fail)

He is taking this €160 million from the same people who were hit by the last budget. In regard to the amendments being made to the Bill, the tax on second houses is not the best example. That tax was not fully understood with the result that some were caught with penalties. A lady from my constituency who had a second house but had to move for work purposes was hit with a fine of €1,500. It is impossible to get relief or compassion from the system. If this Bill follows the same route, it will exclude a significant number of people who, out of hardship, cannot explain their case. It is ridiculous to impose a charge of €10 on those who want to pay their bills. Any enterprise in this country would be happy to take cash from a customer but the local authorities, which are top heavy, inefficient and targeted for reform by the McCarthy report, will be allowed to impose a further €10 on those who are trying to make ends meet.

Given the hardship that householders are experiencing, €100 is a significant amount of money. Deputy Collins and the Minister have tabled amendments to exclude certain categories. By excluding so many, the Minister will be taking more from already hard-pressed mortgage holders who are probably in negative equity. They could be landlords with second houses. Does he think landlords will pay this tax without attempting to pass it on to their tenants? They are probably in negative equity and are failing to meet their monthly mortgage repayments. We are imposing another tax without considering the potential impact of what appears to us a small amount of money for people who cannot manage it.

Given the Government's majority, this Bill will undoubtedly pass but I ask the Minister to put reforming local government at the top of his agenda and this imposition on householders last. He should consider whether the exemptions that have been suggested will work and determine who is being penalised and by how much. He has introduced various changes to the tax on second houses under section 19 of the Bill. The application of the tax in respect of the rental accommodation scheme is being reversed.

I ask him to allow people to argue their case with local authorities. If he serious about collecting and disbursing this money, he should strike a balance between local authorities with different population sizes by giving them a lump sum they can spend at their own discretion. Let us take at least a small step towards reforming local government with this Bill by allowing them to make decisions for themselves.

In terms of paying the tax online, something has to be done so that people who are too poor to own the necessary technology or do not understand how to do their business that way are not penalised.

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