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Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I move amendment No. 24:In page 54, between lines 20 and 21, to insert the following: "(3) The Principal Act is amended in 372AAB in part (a) by deleting the words "immediately prior to conversion" and replacing with "for a period not less than 5 years prior" and in part (b) by deleting the words "immediately prior to conversion" and replacing with "for a period not less than 5 years...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: Again, the Minister of State is way off subject. He is engaging in a diversion because he does not want anyone to enter into a real analysis of what is happening.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: With respect, the Minister of State should show some manners. The Government does not want to introduce equality budgeting for the citizens on whom its budgets are going to have an impact. The Minister of State made a charge in respect of a developer in this city, which I reject. I presume he was referring to Mr. McFeely.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I advise the Minister of State to read Sinn Féin's newspaper, An Phoblacht, which as long ago as 1999 carried statements and stories in respect of that developer. An Phoblacht actually referred to him as a "rogue developer" and a "rogue merchant" and reported tenants stating at the time that he did not treat them like human beings. This was long before any issues arose in respect of...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: Yes.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: With respect, much of what the Minister of State has said is a load of nonsense, to tell the God's honest truth. We have heard it all before from the Minister, Deputy Noonan. The Minister has no analysis paralysis when it comes to analysing. The Minister of State said we are the best and we have done so much analysis and impact assessment, but the first measure on which the Government...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: No.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I move amendment No. 22:In page 37, between lines 18 and 19, to insert the following:“20. The Minister shall within 3 months of the passing of this Act prepare and lay before Dáil Eireann an analysis of the tax increases in this Act, and the total of tax increases and spending cuts of Budget 2013, setting out the continuing impact on people based on their gender, income, age,...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: The Minister of State is just after doing so.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I presume the tax credit can be claimed retrospectively for four years, as is the case with other tax credits. Perhaps this part of the debate will not be broadcast on "Oireachtas Report". As the Minister of State noted, the legislation is so open-ended that one only needs to care for a child for a portion of a day to be eligible to claim this tax credit. Will this mean that we will have a...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: We had a lengthy discussion about this amendment on Committee Stage, and this entire section which this amendment deletes. I brought forward other amendments which were more nuanced. I understand the Minister of State's arguments regarding the Commission on Taxation. When we rely on the Commission on Taxation it is important we recognise the very good job it did of trawling through all the...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: The objective of the amendment is worthy of support. I can understand that there needs to be some timeframe to prevent people from becoming unemployed in order to avail of this relief. The period may not need to be as long as that about which Deputy Michael McGrath has spoken. It is not €40,000 one is getting; one is exempt only in terms of tax and a portion of the income would be...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: My apologies, it was the Minister, Deputy Noonan.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I never claimed that it would happen in the majority of cases.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: However, it could happen. A contractor who wants additional work under the scheme would comply with it. I am not sure about the latest figures for payment of the local property tax but there is always a certain percentage of people who even though they intend to do something do not do so on time. We got clarification that a claim will not be ineligible even when a contractor does not...

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: I had concluded my initial contribution and would like to hear the Minister of State's reply.

Finance (No. 2) Bill 2013: Report Stage (Resumed) (4 Dec 2013)

Pearse Doherty: With respect, the Minister of State did not address the amendment. We have gone through this on Committee Stage and we have lost a bit of time so I will not extend the issue. The Minister of State did not deal with the amendment, which concerned the possibility of a contractor not fulfilling the provision in subsection (5), or the requirement on the contractor after payment is made to...

Finance (No. 2) Bill 2013 - Report Stage (4 Dec 2013)

Pearse Doherty: I move amendment No. 7:In page 13, between lines 11 and 12, to insert the following:“(c) Where a qualifying contractor has not fulfilled the provisions set out in this subsection, the Revenue Commissioners, upon receipt of a claim from a claimant shall inform the contractor of the claim and final stated payment and inform the contractor that they are obliged to fulfil the requirements...

Finance (No. 2) Bill 2013 - Report Stage (4 Dec 2013)

Pearse Doherty: This involves a contractor who has not made a return under section 5, whether intentionally or unintentionally, in a case in which the company is in liquidation or the person has left the country. Whatever the reason, a person has made the claim and is entitled to tax relief because the work was carried out by a contractor deemed to be qualified and the work was deemed to be relevant by the...

Finance (No. 2) Bill 2013 - Report Stage (4 Dec 2013)

Pearse Doherty: Yes.

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