Eamon Scanlon (Fianna Fail)

The money is for the child. In many cases, it is not the fault of the child if he or she is not at school. From my experience of voluntary organisations, I know what can happen. I spent many years involved with that great organisation, the Society of St. Vincent de Paul, which often dealt with alcohol-related problems in homes where no responsibility was taken for ensuring children attended school. Perhaps there should be a link between child benefit and school attendance. If this ensured that children attended school, it would be worth doing. While it is not a popular point to make, some action may have to be taken in certain cases.

The increase of €14 in unemployment assistance is a positive one. I warmly welcome the increase in the threshold for the payment of stamp duty to €317,500 for first-time buyers of second-hand houses. This duty was an awful penalty for young couples starting out and it also put pressure on the sale of new houses, which were exempt up to a certain figure. While a second-hand house might suit a first-time buyer, stamp duty forced him or her to buy a new house. I welcome the fact that stamp duty will be phased for houses costing from €317,000 to €635,000 and, overall, the measure is a major improvement. It is also positive that workers on the minimum wage have been taken completely out of the tax net.

The Minister stated his commitment to the area of disability. Some €240 million of the Estimates for next year is for people with disabilities and some €300 million per year has been committed for the period 2006-09. As Senator O'Toole stated, the Minister was compassionate in this regard. Given the manner in which the Minister spoke when he announced this measure, I have no doubt he is totally committed to it. If he is in a position to do so, he will ensure the funding for disability is ring-fenced.

The Minister also referred to the area of tax incentives. I am glad he will review this area because there is no point throwing out the baby with the bath water. For 25 years, not one house was built in my home town of Ballymote in the north west, which is in a rural renewal area. However, because of the rural renewal incentive, some 150 houses have been built there in the past three years, with planning permission granted for another 200. Three bedroom semi-detached houses are still selling in Ballymote for €155,000, which provides a great opportunity for the young.

I welcome the announcement in regard to the taxation of farmers, including that of the accredited tax relief on farm pollution control measures to assist the EU nitrates action programme. The flat rate of VAT refund, which goes back to farmers and is not an increase, was raised from 4.4% to 4.8%, stock relief for farmers, including young trained farmers, was extended for a further two years from 1 January 2005, and stamp duty relief was introduced for the exchange of farmland between farmers for consolidation purposes. In addition, farmers are to be allowed to average certain direct payments for tax purposes. This is all to be welcomed. Given all these improvements and the fact that there is no increase in indirect taxes on fuel, drink, cigarettes or otherwise, it is a marvellous budget which is to be welcomed.