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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I will now put the question on amendment No. 31.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: We have only a minute left so I suggest that we suspend until 3.15 p.m. and then we can reconvene and have a response from the Minister.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I will put the question, unless the Minister wishes to respond.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Amendment No. 93 in the name of Deputy Nash has been ruled out of order.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Amendment No. 96 in the name of Deputy Nash has been ruled out of order.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Amendments Nos. 98 to 100, inclusive, 102 and 104 have been ruled out of order.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Amendments Nos. 106 and 112 are related and may be discussed together.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Yes. That is what I wondered about that section.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I apologise to Deputy Doherty. I made a mistake when reading the amendments. I will take amendment No. 106 now and amendment No. 112 when we get to section 61. Amendments Nos. 112 and 106 are related to amendment No. 105, but we did not take the latter because nobody was present.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Nos. 107 and 108 are related and will be discussed together.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Amendments Nos. 109 to 111, inclusive, are related and will be discussed together.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I thank the Deputy.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I want to bring in the Deputy's colleague and Deputy Boyd Barrett.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: If you would.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Does the Minister wish to respond?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: We will have to suspend as soon as we see the vote called in the Chamber, but we will return-----

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I am going to give the Minister a chance to respond before putting the question on these three amendments and possibly the question on the section. We may then have to suspend for the Dáil vote.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: Deputy Doherty, let the Minister make his point.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: I will put the question now.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Steven Matthews: One very brief point. Please assist me, Deputy.

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