Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The Minister of State's response does not make sense. The move from approval by Revenue to self-certification will not make a difference. The reason for this move according to the Minister of State is that companies applied, there was a long delay of three months and in the end they did not meet the criteria. Whether a company self-certifies or is approved by Revenue, it will still be in the same position in that there will be a Revenue look-back and, therefore, a clawback at that time unless the criteria is changed. Self-certification as opposed to approval will not make a difference unless the delay resulted in companies falling out during the time it took to process the applications. If, as the Minister of State said, companies applied, there was a lengthy delay and at the end of the process they did not meet the criteria, then the issue is that they were not eligible and, unless the criteria is changed, they will still not be eligible.

Will the Minister of State explain how self-certification without other changes will change the circumstances which he outlined to the House, and will he also outline if he proposes to change the criteria? I understand the purpose of this is to simplify the scheme but the only thing of substance that the Minister of State outlined to the House is a change from Revenue approval to self-certification.

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