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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We now come to amendment No. 33. If this amendment is agreed, amendment No. 34, which has already been discussed with amendment No. 26, cannot be moved.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendment No. 21 is out of order as it would involve a potential charge on the people.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendments Nos. 26 to 35, inclusive, are related, while amendment No. 34 is an alternative to amendment No. 33. These amendments will be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendments Nos. 16, 18 to 20, inclusive, and 22 to 25, inclusive, are related and will be taken together, by agreement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I cannot discuss the Deputy's policy.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I cannot discuss the Deputy's policy in committee. He can come to my advice centre on Saturday morning and I will discuss it with him but I cannot discuss it here.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I cannot discuss the Deputy's policy, interesting though it is.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: The Deputy is welcome to make an appointment for my advice clinic on Saturday morning.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendment No. 14 is in the name of the Minister.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendments Nos. 15 and 17 are related and will be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Perhaps we can conclude our consideration of this section after Deputy Boyd Barrett has made a final contribution.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: As amendments Nos. 9 to 12, inclusive, are related, they may be taken together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Amendment No. 13, in the name of Deputy Pearse Doherty, has been ruled out of order because it involves a potential charge on the Exchequer.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Procedurally, the Deputy is now asking not for the section to be amended but for the section to be opposed.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Before I allow the Minister to respond, the next two speakers will be Deputies Pearse Doherty and Liam Twomey.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Before I call Deputy Twomey I would like the Minister to clarify a point for me and the committee. In the event of two children attending third level colleges where two registrations of €2,500 each must be paid can the family avail of tax relief on their second child?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We are already at that point. The legislation will add an increase. The €2,000 plus sum is already in existence for the past year and the year before.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I shall allow Deputy Michael McGrath in first because his name is on the list of amendments as opposing the section.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Section 10 is opposed by Deputies Boyd Barrett and Michael McGrath.

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