Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

There is general agreement across the House that there should be equal tax treatment for the self-employed. An important start was made last year and a further step has been taken this year. Obviously, from our point of view, we would have liked to have seen the figure brought up to two thirds in accordance with the three-year plan laid out the previous year. As such, I ask the Minister if it remains the policy objective of the Government to provide the full €1,650 credit for the self-employed in a three-year period. Budget 2018 represents part three of that instalment. It is important to welcome, allied with this increase in the earned-income tax credit, the partial extension of social protection benefits by way of invalidity pension and the dental and optical benefit scheme to the self-employed. That is an important breakthrough because it is something about which we have all heard from self-employed persons many times. Deputy Pearse Doherty alluded to it. While it is only a start in accessing vital social welfare supports, it should be acknowledged and welcomed. My key question is about whether the policy objective within the three-year timeframe remains in place.

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