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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I move amendment No. 24: In page 13, between lines 10 and 11, 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 as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: If a contractor does not go back to Revenue with this information, or goes back late, the claim is still valid. Is the claim void on any occasion if the contractor does not comply with the terms of this section? What happens if the contractor does not inform Revenue?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Can it carry on over the three years such that the total spend over the three years is just over €5,000?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I understand. Subsection (3)(a) on page 10 reads, "Subject to the provisions of this section, where an individual (in this section referred to as ‘the claimant’), on making a claim [we will deal with the issue of is what a claim] in that behalf, proves that in a year of assessment...". Will the Minister point out if there is a part in the legislation that allows for this? I...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The legislation provides for carrying forward the relief but not the aggregation of expenditure the Minister has explained. If one spends €3,000 in 2014 and €3,000 in 2015 and makes the claim in 2015, under subsection (3)(d) one can make a claim only if the qualifying expenditure is €5,000 as per the amendment. One cannot make a claim before that date. There is an...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: We are trying to have a serious debate here but the Minister is seeking to misrepresent me. He is long enough in this game to know that he should not fire shots of that sort across the table. I did not make the comments attributed to me. What the Minister said is disrespectful of my opinion and what I have stated at this committee. I have brought forward genuine amendments, one of which -...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I did not say that.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The Minister can consult the transcript of proceedings but I clearly stated that it would be wrong to suggest that all small contractors would be working in the black economy and that many of these individuals are paying tax. I deliberately phrased in that way in the event that someone such as the Minister might misrepresent me. He acknowledged that one of the reasons for bringing forward...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The Minister has outlined the economic rationale for the scheme. In making his last argument he missed the point because of the scale of the black economy. He spoke about quasi-criminal and illegal activity which obviously describe work done in the black economy, but it has been normalised for so many people. They do not see it like the Minister; that is the reality, regardless of whether...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I agree with the Minister that allowing for work done by multiple contractors represents an improvement. In reality, he is allowing work on a house at a cost of €1,500 to be eligible under the measure as long as work done by other contractors bring the value to over €5,000. That shows that he has moved in the right direction. He has restricted the measure for a lot of people...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I move amendment No. 9: In page 10, line 35, after “contractor” to insert “or a number of qualifying contractors”.The wording in the Bill only mentions "contractor", so does not allow for multiple works to be carried out. The Minister referenced multiple works earlier on, and I gave the example where somebody could employ a qualifying contractor to put in a stair...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Why is the Minister introducing amendment No. 12 to include qualifying contractors, when the rule states that the singular implies the plural?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: That confuses us a bit more. He has provided a bit of information that where there is a singular, it can be viewed as a plural in legislation, but he has gone to the lengths of identifying the plural in one of the subsections, and does that not ask questions about the other areas? For example, subsection 3(a), which refers to payments to a qualifying contractor, and subsection 3(e), which...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I welcome that, because that is what my amendment sought to do. However, the section the Minister is amending is in respect of the qualifying expenditure to a number of contractors, but subsection 3(a) on page 10 states, inter alia, the following: Subject to the provisions of this section, where an individual (in this section referred to as ‘the claimant’), on making a claim in...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The amendment was about the number of contractors, so I welcome the fact-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I will withdraw them anyway.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I welcome that the Minister is open to investigating whether a category of people may be disadvantaged as a result of their exclusion from this section. He referred to the housing adaption grant, in which respect two issues arise. The first is that it is means tested, with the result that the grant is not available to households with incomes in excess of €65,000 regardless of whether...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: We would not have to walk far from this building to find many buildings that were not constructed in compliance with building regulations. Unfortunately, such buildings are a scar on society. We have recently seen the consequences of this practice. I understand the logic behind the restrictions. For example, I acknowledged the reason for restricting the incentive to previously occupied...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Exactly.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: In the context of amendment No. 6 and the obligations referred to in sections 530G and 530H, will the Minister elaborate on the type of contractor involved?

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