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Finance Bill 2020: Report Stage (Resumed) and Final Stage (3 Dec 2020)

Pearse Doherty: No. I would welcome the opportunity to have that information shared with us. We understand there is a need to bring in an amendment of the law with regard to this section, and it has been brought in. It now emerges there may be what I think I am right to classify as unintended consequences, and the Minister needs to clarify what those unintended consequences are. However, there is still a...

Finance Bill 2020: Report Stage (Resumed) and Final Stage (3 Dec 2020)

Pearse Doherty: I am concerned about the amendment because, as we know, the section was to come into effect on 1 January 2021. Section 15 amends Ireland's legislation on transfer pricing, Part 35A of the Taxes Consolidation Act, which was updated in the Finance Act 2019. The amendment was brought forward as it became apparent that the exclusion provided in section 835E may have been interpreted more...

Ceisteanna ar Reachtaíocht a Gealladh - Questions on Promised Legislation (3 Dec 2020)

Pearse Doherty: I raise again the issue of the review of gynaecology services at Letterkenny University Hospital, LUH. I raised this with the Tánaiste a fortnight ago here in the Dáil. It entails shocking cases of delays and misdiagnoses. I have also written to the Tánaiste and the Minister for Health, Deputy Stephen Donnelly, twice in the space of those two weeks asking that action be...

Ceisteanna ó Cheannairí - Leaders' Questions (3 Dec 2020)

Pearse Doherty: Táim ag cur ceiste inniu ar an Tánaiste i dtaobh an phá d'altraí atá ag traenáil agus iad ag obair ar an líne thosaigh sna hotharlanna ar fud an Stáit seo. Is iad seo altraí atá ag cur a saol i mbaol ar ár son - fuair cuid mhór acu an víreas Covid-19 agus d'fhulaing siad agus rinne siad íobairtí móra ar ár...

Ceisteanna ó Cheannairí - Leaders' Questions (3 Dec 2020)

Pearse Doherty: The Tánaiste has again spoken about the extraordinary work being done by our student nurses and indeed by our public health workers across the board and I agree with him. He talks about pay rises but the core of this issue is that student nurses do not get paid for their work. The Tánaiste talks about supervised work as if this is all normal times. This is not normal times....

Ceisteanna ó Cheannairí - Leaders' Questions (3 Dec 2020)

Pearse Doherty: -----on the front line in Covid-19 wards should not be paid? Will he revisit the issue and do what the Irish people want which is to reward our front-line workers with more than platitudes or rounds of applause?

Written Answers — Department of Employment Affairs and Social Protection: Covid-19 Pandemic Unemployment Payment (3 Dec 2020)

Pearse Doherty: 55. To ask the Minister for Employment Affairs and Social Protection if cuts made to the pandemic unemployment payment in September 2020 will be reversed in view of the increased restrictions that have been introduced in sectors of the economy and are likely to be introduced in the near future; and if she will make a statement on the matter. [26794/20]

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: In my contribution I acknowledged the difficulty and challenge of designing the scheme and the fact that we will always find people marginally outside. I believe there is possibly a way if we ask Revenue to look at this in terms of the criteria. We will always find grey areas. If a beautician is going to open, it is likely that it is the business of a beautician and there is no other part...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I wish to speak on this issue as well. I appreciate the amendment the Minister is bringing forward to the CRSS scheme. We also dealt with a large number of amendments on Committee Stage. The original version of the Bill has been amended 80 or 90 times. I accept that most of the amendments are technical and we support them. The issue here is of one substance. I appreciate the...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: One can tell the Minister has lost the argument when he does not deal with the substance of the issue.

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I move amendment No. 8: In page 11, after line 34, to insert the following: “Report on income levy on high incomes 11.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the introduction of a high-income levy of 5 per cent on high incomes in excess of €140,000.”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I am glad the Minister is sitting down so he will not fall down when I say this. Of course we have a tax system under which people who earn more pay more. I am happy to acknowledge that. Maybe the Minister will acknowledge that this is not always the case. Perhaps he will talk about the special assignee relief programme, SARP, which prevents the highest earners from paying more. It is...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: More nonsense from the Minister. Can he tell me how his policy of rolling out the red carpet for the vulture funds went? These funds bought hundreds of millions of euro worth of Irish assets and mortgages and do not pay a penny in tax on them. Even today they use charity structures under the Minister's nose. How does that benefit Irish society? What is the benefit of real estate...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I move amendment No. 7: In page 11, after line 34, to insert the following: “Report on tapering out of income tax credits 11.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on tapering out tax credits for incomes between €100,000 and €140,000 at a rate of 2.5 per cent for each €1,000...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: The Minister has read out word for word the reply to a parliamentary question that he or his officials had scripted and which was given to me previously. Of course there are issues in relation to changing any tax. The Minister has outlined some of them such as, potentially, the impact of it being selective or if it needs to be across the European Union. The Minister also spoke of...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I have already acknowledged the flexibility of Revenue. It is only in the context of the pandemic. While it is welcome, the rigid application of this relief will go back to the situation where, as I have said, a parent who must work from home because their sick child has to stay home from school will lose this relief. That is the reality and that is how rigid it is. This is what we want...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I want to expand on this point. I ask the Minister to think of a company. It will be possible for that company to buy a treadmill, a set of dumbbells, a rowing machine or a bench press and offset all those costs against its profits in one year. If that company, however, wants to buy a proper chair for a remote worker, so that he or she will not have spinal or back problems, the company...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I move amendment No. 6: In page 11, after line 34, to insert the following: “Report on operation of income tax relief for cross-border workers 11.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the operation of income tax relief for cross-border workers under section 825A of the Taxes Consolidation Act...

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: I welcome the amendment by Deputy Naughten. He acknowledged that it derived partly from a contribution I made on Committee Stage on the need to explore accelerated capital allowances and associated caveats since not all companies are the same. Capital allowances are relevant for any company that is facilitating remote working. Companies can claim capital allowances on expenditure anyway....

Finance Bill 2020: Report Stage (2 Dec 2020)

Pearse Doherty: It is. The amendment seeks a report but we are really attempting to get the Government to stop going in this direction of fuelling property prices, which really only benefits developers. This is a transfer of taxpayers' money that ultimately ends up in developers' pockets as house prices are pushed beyond the reach of many. It is symptomatic of a failed Government policy on housing. ...

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