Robert Troy (Longford-Westmeath, Fianna Fail) | Oireachtas source

I want to raise the points I made on Second Stage. I seek clarification on a number of aspects of the scheme. The scheme undoubtedly has many positive attributes and the Minister's intention is good, in terms of maintaining the link between employer and employee and encouraging employers to, where possible, keep employees on their books.

However, Deputies have highlighted a number of concerns. One is who determines the inability to pay clause. There are very serious penalties if someone is determined to have had the ability to pay but made the case that he or she was unable to pay. There is a worry there, and where that is the case there is a chance that some companies will opt to temporarily lay off staff and benefit from the €350 per week Covid-19 payment.

On Second Stage I raised the issue of SMEs which have a small residual liability with Revenue. I have been told that because of that they are prohibited from participating in the scheme. I do not think that would be fair. If it is the case, we would run the risk of putting more people on the Covid-19 payment through the Department of Social Protection. As the scheme is set out, there are cases where people in certain companies with a lower income will end up being financially better off than those on a higher income. I have been contacted by numerous companies, and have been told that there is an incentive to lay off people temporarily to enable employees to be entitled to the Covid-19 payment from the Department of Social Protection.

Deputy O'Donnell referred to the possibility of a liability. While the Revenue guidelines state there is no liability now, they stipulate that at the end of the year a review could be carried out and there could potentially be a liability. That is a worry for employers and I would like the Minister to address it.

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