Joe O'Toole (Independent)

To put down my markers on this matter, leaving home this morning I said that if the Minister took the minimum-waged out of the tax net, gave €20 to the old-age pensioners and made some gesture in the area of disability, I would welcome the budget. He has certainly achieved two out of three of those targets. In general I welcome the budget. It would be incorrect to do otherwise just for political reasons. For the first time those on the minimum wage have been removed from the tax net, a move I have called for repeatedly in the last five years. The increase in the threshold for stamp duty for first-time buyers of second-hand houses is a positive gesture that should be welcomed and acknowledged as creative and important. If the package of disability measures works as well as is intended, I will welcome it. I was particularly impressed by the Minister's passion when talking about disability and removing people from mental hospitals. I trust someone until I find otherwise so I congratulate the Minister on giving these issues high priority.

I asked earlier if there will be any votes in the Dáil tonight because there were no excise duty or tax increases. Normally on budget night, the bells are ringing all night.

Those are the positive aspects of the budget. I would, however, question the Minister's passing reference to everyone making an appropriate contribution and the statement that he would look at this area. As Senator Phelan pointed out, he let some people off the hook. It would have taken one line, which could still be included in the Finance Bill, and I ask the Minister of State to arrange this. This is not about money but about how we perceive the taxation system. Everyone should pay a minimum amount. I agree with the Minister's point that all these tax reliefs are not for the seriously wealthy. J. P. McManus and Denis O'Brien do not have houses in Courtown and Westport but we do not need some of these schemes anymore.

There was no excuse for not introducing a measure to catch everyone in the tax net. When I talk about percentages of people paying tax at various levels, I am talking about a percentage of the number of people earning an income. That is the only fair way to do it, particularly when we are taking people out of the tax net. Now, approximately 600,000 people will not pay tax, 600,000 people will pay at the standard rate and 600,00 will pay at the higher rate. It is wrong that 50% of taxpayers pay at the higher rate. The ratio should be 2:1, with only half as many paying the higher rate as pay the standard rate.

It is a pity that the old age pensioners did not get €20 and that the stamp duty on bank and credit cards was not abolished. Also, I cannot see why microbreweries got a special mention. There was no need for that.