Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I move amendment No. 5:

In page 11, after line 34, to insert the following: “Report on options for accelerated capital allowances

11. The Minister shall, within 90 days of the passing of this Act, publish a report on options for accelerated capital allowances to assist companies in facilitating employees to work remotely.".

We had a debate on Committee Stage about putting in place additional supports to encourage remote and blended working. I have made the point to the Minister on a number of occasions that the supports and incentives that are available at the moment, at €3.20 per day, are not sufficient to encourage people to work remotely. Having listened to the contributions from the Minister and from Deputies Doherty and Nash on Committee Stage, I withdrew the amendment that I had tabled. I have now tabled a different one along the lines of what the aforementioned Deputies spoke about on Committee Stage in terms of providing a targeted, accelerated capital allowance for certain businesses to assist them in facilitating remote working for their employees, where it would be prohibitive for them to do so. I am trying to send out a clear message within the tax code that we want employers to be proactive in facilitating remote and blended working. We want them to come up with innovative ways to ensure that people can work remotely and can remain within their own communities, minimising the amount of commuting in and out of the city. The amendment I have tabled which seeks to facilitate this through accelerated capital allowances reflects the views of colleagues expressed on Committee Stage and I hope the Minister can accept it.

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