Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I move amendment No. 39:

In page 145, between lines 32 and 33, to insert the following:"Report on trade union tax relief

62.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the re-introduction of Trade Union Tax Relief.".

The amendment call for a report on the reintroduction of trade union tax relief to be prepared and laid before the House within six months of the passing of the Finance Bill. As the Minister will be aware, this relief was abolished in 2011 by the then Fianna Fáil-led Government. The new trade union, Fórsa, which is an amalgamation of a number of trade unions, has made presentations to a number of Oireachtas committees on the reintroduction of this tax relief. It has stated that its abolition discriminated against its members given that members of professional bodies get tax relief on membership fees. It has also stated that it acts as a barrier to some workers joining a trade union. I note from the Minister's comments in committee and in reply to parliamentary questions that he disagrees with that view. He argues that its reintroduction would make no beneficial difference to people. I beg to differ. We could settle the matter if the Minister agreed to this amendment providing for the publication of a report on the benefits of reintroducing the tax relief on trade union membership fees.

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