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Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Public figures, media personalities and sporting figures who have additional earnings from speaking engagements or company directorships pay income tax on those earnings at the normal rate. Why should earnings from publishing books be any different?

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: The amendment, which is called a recommendation, would have brought about-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: As I have said already, I am putting this to the Minister of State because I am asking for this to be considered on Report Stage.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Public officeholders, within the meaning of the Social Welfare and Pensions Act 2010, would be precluded from availing of the exemption. This would exclude the President, Members of either of the Houses of the Oireachtas, members of the Judiciary, military judges, the Attorney General, the Comptroller and Auditor General and Members of the European Parliament.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I thank you, a Leas-Chathaoirligh. Members of local authorities would not be precluded-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: -----as they were removed from this definition by the Social Welfare Act 2016. They could still qualify for the exemption, subject to fulfilling the other necessary criteria.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I seek your indulgence, a Leas-Chathaoirligh. It is simply not sustainable for serving Members of the Oireachtas to be availing of a tax break-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: -----which was designed to assist low-paid artists. As I said earlier, since 1998 six exemptions have been granted to serving Members.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: To allow this to continue would be the very definition of the golden circle political establishment protecting its own purse.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I will conclude very shortly.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Former public officeholders who are in receipt of a public service pension would also be excluded, as I said, in cases where they receive more than €20,000 from their pension.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I think that is a reasonable threshold because it allows that individuals who served in the Oireachtas only for a short time-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: -----and who might-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I accept that, a Leas-Chathaoirligh. I have accepted your ruling, but I am speaking to the section, as you permitted me to do.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I promised, and I intend to keep the promise, that I do not intend to repeat a single thing. I want to make important points for the Minister of State to consider ahead of Report Stage. The threshold of €20,000 for retired public officeholder is reasonable. It will ensure that individuals who have served only for a short time and who might have a relatively small or no pension at...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I will conclude very shortly.There is a wider issue here that goes beyond the scope of this but needs to be mentioned because it relates directly to the recommendation. It is the question of whether non-fictional books are involved. Most of the small number of people who would be excluded from this scheme had this recommendation been in place in previous years were granted the exemption in...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I am coming to the conclusion. Clearly, the ministerial guidelines that apply to the grant of this exemption need to be reassessed so that these strange inconsistencies are ironed out and an exemption that was designed to promote and encourage artistic expression should do just that and no more. In conclusion, and I mean this literally, there are issues I have just mentioned that go beyond...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I think I have the right to come in.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I am speaking to the section.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: As I understand it, I have a right as a Member of this Seanad to respond to something the Minister said about section 4.

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