Fergal Browne (Fine Gael)

I move recommendation No. 7:

In page 13, subsection (1)(b), line 41, to delete "used.'," and substitute the following:

(5G) Subsection (1) shall not apply to expenses incurred by the body corporate in or in connection with a medical examination for a director or employee where the director is not a proprietary director and/or the employee is not a relative, as defined by section 433(3)(a), of a proprietary director of the body corporate.',".

Regarding section 8, the Minister obviously made substantial changes to the benefit in kind in the last budget. We ask that medical examinations be exempt from benefit in kind. As the Minister said, there is a need for balance in this area. It is in everyone's interests that people be medically checked. This might apply more to the male than the female population, as men generally tend not to visit the doctor until obliged to do so. I would not like to see any obstacle put in their way. We should be encouraging people to have regular check-ups, and ensure they do not incur tax penalties when doing so.