Liam Twomey (Fine Gael)

I move recommendation No. 10:

In page 27, before section 24, but in Chapter 3, to insert the following new section:

24.—The Minister shall report to the Dáil within 30 days of the enactment of this Act on proposals to introduce tax relief for costs incurred by unemployed persons in successfully completing certified training courses against income tax payments made by that person in the previous six years.".

This purpose of this amendment is to give an opportunity to people wishing to retrain to claim back taxes paid in the previous six years to pay for their retraining. There is a need to upskill considerably in these more difficult economic times and if people find themselves in a position where the jobs they have been doing are no longer applicable in the current economy, they could seek to retrain by doing another course to help their employment prospects and pay for that by claiming back the taxes paid in the previous six years.