Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 4:

In page 10, line 22, to delete “on or before 30 September 2022”.

The Minister for Children, Equality, Disability, Integration and Youth has implemented a scheme of once-off payments to the value of €3,000 to each individual whose incorrect birth registration has been confirmed by or to Tusla. The payment is to be provided on an ex gratia basis without any inference or otherwise of any liability or legal obligation. It is intended as a contribution towards costs related to an incorrect birth registration such as legal fees which may be incurred in respect of seeking information on the implications of birth registration. It is not intended as redress or as a full discharge of any costs incurred.

In the course of the Committee Stage debate, I indicated that the policy intention is that the ex gratiapayments made by the Minister for Education will be free from income tax irrespective of when they are made. However, although subsection (2) of the new section 192L, to be inserted into the Taxes Consolidation Act, does not contain any cut-off date, the preceding definition of qualifying individual as currently drafted does include such a restriction and refers to cases which were confirmed by the Child and Family Agency on or before 30 September 2022. I understand, following inquiries with the Department of Children, Equality, Disability, Integration and Youth, that while unlikely, the possibility cannot be ruled out that further individuals might be identified after 30 September who ought to qualify for an ex gratia payment. The section had been originally drafted on the basis that it was most unlikely there would be further persons qualifying for this particular payment, but now, after consultation with the Department of Children, Equality, Disability, Integration and Youth, this is less certain than originally thought.

To be clear, this amendment removes the cut-off date in the definition of qualifying individual. This will ensure that the policy intention of section 3 of the Finance Bill is given effect, irrespective of when ex gratiapayments are made and regardless of the date when cases are confirmed by Tusla. It will mean that if the Minister for Children, Equality, Disability, Integration and Youth were to extend the terms of the scheme beyond that date, any such payments will be exempt from income tax, USC and PRSI.

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