David Norris (Independent)

I support my colleagues. I spoke at some little length on this matter on Second Stage. Senator Hannigan had it absolutely right, particularly with regard to the fact that the Minister of State said it was not his intention to expand or dilute. However, he has done so because sport previously had a capacity to raise funds. It was not precluded but now it is specifically precluded so there is a limitation process going on.

All my colleagues raised the issue of capital expenditure and I made the point on Second Stage with regard to sports instructors. I am not sure if my colleagues have made the point while I was out of the Chamber but this seems to be discriminatory in terms of tax relief because only the larger bodies such as the GAA and the IRFU will be in a position to attract this tax relief because they will be the ones that are involved in large capital expenditure such as for new stadia and they have already benefited considerably. However, I would be concerned about the smaller, local organisations because they will be completely whacked. They will be deprived on both fronts. The Minister of State's party used to talk a good deal about the plain people of Ireland but it is the plain people, the ordinary people, the people in the little local areas who will be damaged by this legislation and that is very regrettable.

I strongly support this amendment. I refer to the briefing document about which I have a reservation. It deals with the stinginess of the Department of Finance which is legendary and trying to reassure the Department of Finance by saying that by including sports within this Bill, it would be a means of attracting money which is currently going to other charitable organisations. This is the weakest argument I have ever heard. I do not want charities poaching from each other and I do not think we should seek to reassure the Department of Finance that, for example, a local hurling, football, camogie, hockey or rugby team or any other kind of team sport can get money that would otherwise go to Concern, Hope, Trócaire or such groups. That is a very weak argument and I do not like it. The argument may appeal to the Department of Finance but it sure as hell does not appeal to me.