Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Ar dtús báire, ba mhaith liom a rá, mar nach raibh an t-Aire i láthair fá choinne dheireadh Chéim an Choiste an lá deireannach, go raibh cruinniú iontach maith againn ar feadh dhá lá agus go rabhmar ábalta ár gcuid oibre a chríochnú taobh istigh den téarma ama a bhí leagtha síos. Bhí sin maith. Bhí díospóireacht mhaith ansin. Cé nár aontaigh muid leis an treo a bhfuil an t-Aire a ghlacadh san Bhille Airgeadais, bhí deis mhaith againn na pointí a ardú agus bhí díospóireacht mhaith ón dá thaobh. Ba mhaith liom comhghairdeas a dhéanamh leis an Aire. Tá a fhios agam gur éist sé le cupla des na pointí a chuir mé cun tosaigh agus tá súil agam go bhfeicfimid dul chun cinn ansin níos moille sa bhliain.

Tá cupla pointe a ardóidh mé féin le linn na Tuarascála. Níl mé chun dul tríd na pointí uilig atá pléite go dtí seo. Tá siad pléite go maith ó tugadh an cháinaisnéis isteach i Mí na Nollag. We are not going to exhaust the debate we have had since the first week in December, when the budget was introduced. We debated many of these issues in the resolutions on budget night and have debated them in the media and in this House in the intervening period, including on Second Stage of the Bill. The Committee Stage debate was good and useful, despite the fact many of the amendments and changes of direction my party asked the Minister to consider have been rejected. Like the previous speaker, however, I believe there are a number of key issues that need to be addressed on Report Stage.

I recognise this is an issue on which the Minister will not budge. Nonetheless, it is important that we put down a marker. The taxation of maternity benefit, adoptive benefit and health and safety benefit is a cruel cut. That is what it is - it is a cut to pregnant women and a tax on childbirth. At the end of the day, we have to realise this State provides very little to pregnant women and newborn babies.

We all know, as I know personally, the costs many families have to face in regard to a newborn child, for example, the cost of a cot, a car seat, a feeding seat, nappies, clothes and all of the additional costs people have to bear. Having maternity benefit exempt from taxation allowed, in some circumstances, that those who were pregnant and had a child had additional income to meet some of those costs, although it was not universal or across the board and depended on one's employment and tax situation.

The reality, as the Minister well knows, is that it will now be a question for many women of when they fell pregnant. If they have their child before a certain date, they have the benefit of maternity benefit that is exempt from tax. However, if the child is born after a certain date, many people will pay tax on maternity benefit at the higher rate of 41%. For a single person who has a child after the date prescribed in this legislation and who is earning, say, €33,000, which is under the average industrial wage, this means her maternity benefit will now be taxed and she will lose out to the tune of €2,792.92.

There are very few measures in the Finance Bill that have this deep an impact on individuals. We have discussed at length in this House the local property tax, which will be a huge burden on many individuals and families across the State, and the letters have started rolling out in recent days. Yet, that will not reach anywhere near this type of figure. Many women who are carrying a child in their womb will lose out, and they know the passing of this legislation today means they will see a reduction of €2,792 in the income they expected to have prior to the Minister's announcement. That is simply unfair. I do not believe we should tax maternity benefit. This State does not provide enough for expectant mothers and newborn children. This has been a very small gesture to compensate some women, although I recognise not all are able to benefit because they may not be in employment or their employers may not continue to pay them when they are on leave. However, for those who are in that situation, it is not fair to take this from them. I oppose section 8 and I support the amendment.

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