Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I have already acknowledged the flexibility of Revenue. It is only in the context of the pandemic. While it is welcome, the rigid application of this relief will go back to the situation where, as I have said, a parent who must work from home because their sick child has to stay home from school will lose this relief. That is the reality and that is how rigid it is. This is what we want to address. It is a nonsense for the Minister to suggest that the only way he can review a taxation issue is to wait for the tax strategy group to look at it, which will not report for another seven to eight months. It is a complete and utter nonsense to say this is the only way we can do this. Obviously, that can be done at any time there is urgency. We may decide to not change the law, if indeed there is a change in the law, until the Finance Bill is done. There is, however, no need to wait until the Finance Bill is done. Taxation can be reviewed at other times too. Without a doubt, if the Minister was so disposed, he could agree.

I welcome that the Minister said he will meet with the cross-Border group. He could also agree that this is an important piece of work and ask his officials to look at it and to furnish a report that could be laid before the Houses or published. That could be done in three, four or five months. It absolutely does not necessitate, and there is nothing set down in law to suggest, that it must wait for the tax strategy group to deal with the issue.

On that basis, and on the basis of lack of urgency, I will press this amendment.

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