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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: There are a number of questions I need to ask, but the Chairman may want to ask some of them also. There may be questions which we will not get around to asking today. Will we be able to submit them for written answers?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: The clock still reads 10:50 a.m. which is putting me off.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: I will ask a few questions on the flat rate. Is it true that the existing concessionary arrangement, where travel and subsistence expenses are allowed via a flat-rate reimbursement, is not supported by legislation?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: The case law is sufficient to establish whether it is wholly, necessarily and exclusively-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: Okay. Revenue believes there is no need for legislation. Does it accept that, on the basis of the recent tax appeals determination 20-TACD-2018, there is a serious discrepancy between Revenue's published guidelines on the deductibility of travel and subsistence expenses and the strict legal interpretation which Revenue had argued in the course of the determination to which I refer? If...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: I am trying to get at the fairness around the issue. There are categories where subsistence is allowed and its conditions are set down strictly but for those who do not come within those categories, it must be unfair to not allow them to claim subsistence. How can it be different for two different categories of people?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: Would it not make sense to take the accumulation of case law and put it into legislation, to give us something modern, up to date and reflective of the working practices of people?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: This is all an expense to small and medium businesses. If it was put in legislation-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: Yes, but people then have to engage practitioners to interpret it and all of that. Would it not be better to just clear all that up?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: People just want fairness and consistency. I cannot see how legislation would be detrimental to them getting-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: However, if the Revenue Commissioners are not recommending any changes in legislation, obviously, the Minister will not feel compelled to change it. That can influence his thinking.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Brexit Preparedness and Related Matters: Revenue Commissioners (24 Jan 2019)

Rose Conway Walsh: From looking at all of these cases, it might be. We will submit all of the questions. I would appreciate it if Mr. Cody could come back with full answers as soon as possible. We need to get to the bottom of this because it is impacting on people's lives.

Seanad: An tOrd Gnó - Order of Business (29 Jan 2019)

Rose Conway Walsh: Ba mhaith liom comhbhrón a dhéanamh le muintir Dhún na nGall, Ghaoth Dobhair agus an Fháil Charraig ar a tharla oíche Domhnaigh. I pass on my and Sinn Féin's sincerest condolences to the families and friends of the four young men tragically killed near Magheroarty on Sunday night. They were Shaun Harkin, Mícheal Roarty, John Harley and Daniel Scott. May...

Seanad: An tOrd Gnó - Order of Business (29 Jan 2019)

Rose Conway Walsh: There are many outside who are affected and I believe it would be useful to have a proper debate on it.

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: Cuirim fáilte roimh an uachtaráin and his wife, two sons and distinguished guests. It is wonderful to have them here. Ar an gcéad dul síos, déanaim comhbhrón le CLG Ghaoth Dobhair. Ba bhuille tubaisteach don chlub agus do mhuintir na háite an timpiste a tharla oíche Domhnaigh. On behalf of the Sinn Féin team, I congratulate Mr. Horan as...

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: I could take the Leader's comment in many ways. Gaelic football and camogie serve to bring women from all over the country together for the sport, craic agus ceoil. They have played a significant part in my life and the lives of many people like me. On behalf of the diaspora, I thank Mr. Moran and the GAA for the good they have done for people's physical and mental health all over the...

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: I acknowledge that.

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: I know, I was there.

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: It was that I had so many questions to ask and I was running out of time.

Seanad: Address to Seanad Éireann by Mr. John Horan (29 Jan 2019)

Rose Conway Walsh: I also raise family access to matches to include children with autism.

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