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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: For clarity, has amendment No. 12 already been spoken to by Deputy Nash? Are we moving on to amendment No. 165?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I understand that I can speak on the section, but are amendments Nos. 12 and 165 not in this group for discussion?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: My apologies. This section in general deals with the issue of people working from home. It provides for a formalisation of the tax arrangements for employees who are working from home. This means that from 1 January 2022, an income tax deduction amounting to 30% of the cost of vouched expenses for heat, electricity and internet services income can be claimed, apportioned on the basis of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: For clarity, I am not suggesting that the taxpayer bear the cost of equipment. I am just trying to tease it out because we know that if the worker was in the office, the employer would be paying for the heating, electricity, broadband and so on. I am interested in hearing about if the employer will bear some of those costs as well. I am trying to make that distinction. Why should the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I revert to the point I made about Portugal. Portugal is making employers who have more than ten employees pay towards that. Is that something the Minister has looked at? Is he aware that this might be the situation in other jurisdictions? Has he looked at that potentially as something we could have here? Again, it is interesting to tease this out. Some employers will be saving huge...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: My last point on this issue is the that, as we know, electricity and heating prices have increased massively. People are becoming more and more concerned about it. It could be a situation that this is not in a general public conversation right now. However, the issue of energy cost rises certainly is. It could be discussed at a later date. It would be interesting to look at that, and...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: Just for clarity, I will be speaking on both No. 12 and No. 165. The latter is the Sinn Féin amendment. We are all acutely aware of the issues with mica and pyrite and how people are affected by them. We have long argued for the Government to hold those responsible for defects to account and to implement a redress scheme that supports those affected. It is something my colleagues,...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I have a query. If I press this amendment to a vote, even an oral vote, can it still be brought up on Report Stage? Is it only if one calls for a division that one cannot-----

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I know that.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: There are two types of voting. There is the one where I press an amendment and we vote orally. Then there is the second way whereby the bells ring and we do the roll-call vote. I want to bring this up again on Report Stage, which I assume is next week, so we can discuss it in the Dáil. If I press the amendment for an oral vote, does that mean I cannot do that or is it only if I call...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I will be raising it on Report Stage.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: Thank you, Chair. We work well together.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: Yes, because I can still table it on Report Stage.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I wish to speak on section 4 because we have not spoken about what it actually provides for in respect of the exemption for student nurses and midwives. It is quite important we recognise the role student nurses and midwives have played in the course of the pandemic. It is important when we are discussing the section that it is put on the record, particularly as they are on temporary...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I do not mind.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I want to speak on amendment No. 16. The Minister knows well at this stage our issue with the help to buy scheme so our opposition to this will not come as any surprise to him. As the Minister is aware, the scheme was introduced as a temporary measure in 2016 with an estimated cost of €130 million over two and a half years.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (16 Nov 2021)

Mairéad Farrell: I apologise; section 5 does not have amendments. This is an amendment to section 16 grouped with an amendment to section 6.

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