Fergal Browne (Fine Gael)

I do not accept the Minister's comments. First, I do not believe it is a generous tax break — it is only a moderate one. If we had no other tax relief schemes, I would agree fully with the Minister, but we do. For example, U2 can claim tax relief, although it is one of the wealthiest bands in the world, if not the wealthiest. Likewise, the bloodstock industry can claim tax relief. The property tax break in section 50 suits people with five or six properties who can offset their tax liability against rental income.

As Senator Ulick Burke has pointed out, these people are out playing their sports, yet the amount of criticism being levelled at them is unreal. If professional footballers have a bad day they, at least, earn a nice big salary but those playing GAA club or inter-county games have no such comeback, yet they are criticised more than their professional counterparts.

We often talk about getting more people involved in sports. Recently, I saw a report in the Irish Independent that a quarter of Irish teenagers are obese. We are trying to encourage them to play sports but the difficulty is that people are not as active as they used to be. The proposed tax relief would be a way of encouraging people to engage in sport. The Minister pointed out the need for balance in tax relief, weighing up what one gives and what is taken back. It could be argued that those who avail of this tax credit might stay in sport longer and since they would be healthier, the State would incur fewer medical costs later on. As the Minister said, such a balance is required.