Mary Lou McDonald (Dublin Central, Sinn Fein) | Oireachtas source

It has become standard practice in this Dáil that week after week Ministers traipse in here to cry crocodile tears for struggling families across the State. Strangely, it never seems to dawn on those same Ministers or, indeed, their cheerleaders on the backbenches that they are responsible for the hardships families endure. Taxing the family home is a deeply unfair measure. One in four families are experiencing mortgage distress while tens of thousands of young homeowners are now burdened with negative equity, all having paid significant moneys in stamp duty.

Recent ESRI and NESC reports have starkly illustrated the impact of the economic crisis on young families. The ESRI report entitled Younger and Older Households in the Crisis describes the impact of the crash on younger groups as large both by international standards and in a historical comparison. The reports pose the question as to how best to address the disproportionate impact this crisis has had on Ireland's young households. The Government gives its response to these dismal statistics and reports. Its answer is to heap even more debt and stress on struggling households. It is quite mind-boggling that any Government would introduce a tax on the family home in the aftermath of a huge property bubble which, as we all know, burst and left hardship in its wake.

The Labour Party's and Fine Gael's dogged refusal even to include an ability-to-pay clause in the legislation is truly astonishing. They tell us that they know people are suffering and that they are all about reform and all about fairness, yet they refuse to include a standard provision to protect families that simply do not have another euro or another cent to give. They are obviously not listening to the families that no doubt contact their constituency and Dáil offices.

The NESC report also acknowledged that the succession of harsh budgets since 2008 has had the hardest impact on families with children. Some 22% of all households are now without any work. The report states that one quarter of all children are living in jobless households, yet this is the demographic of citizens into whose pockets the Labour Party and Fine Gael are seeking to dip their hands again. Their members should not tell us they do not have any options or choices. They should not point to the troika or to the abysmal administration of Fianna Fáil. Theirs is the Government which balks at the suggestion of modest tax increases for those on very high incomes and at ensuring multinationals meet their tax obligations in full.

The question for families across the State is this: where is the heavy-handed treatment of senior bankers when it comes to their pay and pensions or, for that matter, as the banks hike up interest rates? Where is the heavy-handed approach to retired politicians who enjoy bumper pensions? One can only conclude that the introduction of this type of tax demonstrates an absolute contempt for citizens.

The message from the Government has been "Pay up or else." We see this very clearly in the design of the legislation itself. Never before have I seen such a cynical and heavy-handed approach to force people to cough up a tax even if they simply cannot afford it. The Government has to know that one in four households are experiencing mortgage distress and that 65,000 local authority tenants are unable to meet the cost of their rent, yet its response is "Cough up or else." To its mind, there is not a choice as to whether people can or should meet this tax.

The Government is using the Revenue Commissioners to force families to meet this additional debt, to dip into these people's pockets and to create more hardship by taking moneys directly from bank accounts, social welfare payments and payroll, if necessary. It is Big Brother - the heavy hand of the State. It will not even give some margin to people who it has to know cannot afford this additional tax - people who are out of work and those who are struggling on pensions not of the variety enjoyed by former Taoisigh and senior civil servants. It will not even offer an exemption to those people. Instead, it will offer a deferral of property tax payments for people who have suffered a significant and unexpected financial loss or expense, although we all know that in practice this will not be applicable to many families in real distress. The mean-spiritedness of this legislation is astounding.

The Government decided to plough ahead with this tax and the legislation was rushed through the Dáil. It wanted to minimise debate and maximise pain. Unemployment remains perilously high but the Government has not introduced any meaningful measures to tackle mortgage distress. One third of children in this State live in deprivation. I can only conclude that the Government is somehow cosseted from the harsh realities facing citizens. For so many families, this property tax will simply be a debt too far.

In addition, the tax makes no economic sense. We know the domestic economy remains in distress. Arguably, this measure will only damage the local economy even further. Families will be forced to pay the tax and as a result, basic necessities will be forfeited. Oil will not be bought this winter and a much-needed trip to the doctor or dentist will be put off again.

That will be the achievement of the tax on the family home.

Sinn Féin is opposed to the property tax on the family home. We have made an absolute commitment to axe this unjust tax when we are in government. The legislation we are proposing this evening represents the means by which this tax can be brought to an end. There is an onus on each of the Members of the Dáil who claim to be concerned about struggling families to come in here and vote in support of this legislation. If they care about fairness and really understand the struggles of families, this should be a no-brainer for them. Sinn Féin will continue to campaign against this tax. We know the vast majority of the families and households that have registered for the tax with the Revenue Commissioners in order to be tax-compliant have done so under protest because they are struggling. It is a shame that the Government has introduced this tax, which it must appreciate is deeply unfair and inequitable at a time when so many other options are available.

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