Seán Fleming (Laois-Offaly, Fianna Fail)

The allowance is specifically under the new special assignee relief programme announced by the Minister on budget day. He gave two incentives; first, to give a certain amount of income tax free and, second, on budget day he announced an additional incentive for those people who have children in second level education – that there would be an additional payment made tax free to them. I presume it went through the employer and that it would also be tax free to encourage them to bring their family with them and put them into school in this country. We would pay their school fees up to an amount of €5,000 for each child. That was in the budget day announcement. I wonder why the Minister is going after that €5,000 for PRSI but I accept it might be a matter for the Finance Bill as much as anything else. I have made the point. If the Minister of State has a response that is well and good but if he does not then we will move on.

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