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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 150:In page 130, between lines 23 and 24, to insert the following:“Report on reform of VAT system 44.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the possibility for reform of the VAT system under EU proposal including the option of zero rating for social goods like mountain resource...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 151:In page 130, between lines 23 and 24, to insert the following:“Report on VAT treatment of food supplements 44.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the VAT treatment of food supplements providing clarity for the food supplement industry.”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 154:In page 133, between lines 5 and 6, to insert the following:“Report on impact of increase on non-residential stamp duty 48.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the impact of increasing non-residential stamp duty by 1 per cent and the threat of overheating in the commercial...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: Do we have any data on how last year's increase has impacted on the potential overheating in the economy in this sector? The Minister said that we tripled the rate last year. In August of this year, IFAC was still looking at 2019, 2020 and 2021 as a period when that sector will overheat more and more. This is despite the tripling of the rate last year. Has any analysis been done on the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: It may not be an issue for the Minister's Department but I presume we will know also whether it has any impact on redirecting labour from non-residential to residential around the same time next year. Will that form part of the data?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 155:In page 133, between lines 5 and 6, to insert the following: “Report on rate of stamp duty for agricultural land 48.The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the possibility of a separate rate of stamp duty for agricultural land.”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: We are opposing this section for the reason that there was no need for any changes in the thresholds.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: The note I have states that it relates to capital acquisitions tax.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: Sinn Féin's amendment is similar to that of Deputy Burton. We are also looking for a report on how proposals could be brought forward on this tax. Our amendment is very similar to Deputy Burton's amendment, which we will support.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I am trying to remember the report to which the Minister referred. I think that was the one that we discussed in May. In that report, we looked at what the European Commission was proposing, which was 3% on amounts over a certain value, which I think was €750 million and €50 million within the EU. If the Minister were to implement something along those lines, given that there...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: That is the same report. Okay. A lot of discussion has taken place at this committee and in the Dáil Chamber on digital taxation. That does not go then, however, to say that we should not have a further detailed report on the subject, because there are a number of proposals on how it could be implemented. Would it be levied on the service users in a particular country or on the...

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: At subsection (2)(b)(ii).

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: It does not say that.

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I have never interrupted-----

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I do not interrupt people.

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I will do so but the Deputy should be accurate because the amendment states very clearly that the consent to a termination of a pregnancy can only happen-----

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: -----if the woman is given the information.

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: It is not voluntary.

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: How many more speakers are there on this particular section?

Select Committee on Health: Health (Regulation of Termination of Pregnancy) Bill 2018: Committee Stage (Resumed) (8 Nov 2018)

Jonathan O'Brien: I move amendment No. 157:In page 16, between lines 4 and 5, to insert the following:“(4) A person who has a conscientious objection referred to in subsection (1)but refuses to make arrangements for the transfer of care of the pregnant woman concerned shall be referred to the Medical Council for appropriate sanction.”.

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