Martin Mansergh (Fianna Fail)

I am sympathetic to the objective of a greater habit of philanthropic donations but beyond a certain point they do not necessarily have to come from individuals, because almost all wealthy individuals are connected to companies and institutions where perhaps the same restrictions would not apply. I accept the argument the Minister gave yesterday that it is difficult to make exceptions in a particular area, but it also seems to me that the provision allows scope for very considerable generosity — nor does all generosity have to be concentrated in a single tax year.