Alan Kelly (Labour)

I move recommendation No. 13:

In page 30, before section 24, but in Chapter 3, to insert the following new section:

24.—Where a taxpayer claims relief based on the construction of any premises, he or she shall furnish to the Revenue Commissioners sufficient information to demonstrate that he or she or any relevant contractor is complying with any relevant requirement imposed by the Health and Safety Authority or by law in respect of the construction.".

The purpose of this simple recommendation is to ensure that persons claiming relief on the construction of any premises must prove their compliance with all requirements and by-laws in regard to health and safety standards before benefiting from the relief. Several cases with health and safety implications have recently been brought to the attention of this House. This relief was introduced for the benefit of these people and the work they are doing. However, it is puzzling that there is no requirement to demonstrate adherence to health and safety regulations and other by-laws.