Dermot Ahern (Louth, Fianna Fail)

In practical terms, amendment No. 2 seeks to define the expression "maximum fine" for the purposes of the use of that expression in section 9 which provides for the increase in the amount of certain fines on conviction on indictment. The amendment seeks to include in the meaning of "maximum fine" a fixed fine, in effect, to unfix it. Fixed fines are usually found in respect of revenue offences. For example, section 65(1) of the Finance Act 2008 provides for the offence of contravening or failing to comply with provisions concerning electricity taxes. Without prejudice to any other penalty to which a person may be liable, conviction carries a penalty of €5,000. Another example is to be found in section 55(6)(a) of the Finance (No. 2) Act 2008, dealing with the offence of failing to comply with an air travel tax. Again, the fixed financial penalty is €5,000. Fines are fixed for a reason. The fact that they are fixed implies that the sponsoring Department wishes to provide for an unchanging level of penalty as a response to particular types of offence. It would not be appropriate to provide that such penalties should be raised automatically with other fines. Fixed fines are usually found in respect of revenue offences. As there is an opportunity for the sponsoring Department to review these fines annually in the preparation of the Finance Bill, there is little chance of them falling out of date.

Amendment No. 8 seeks to deal with fixed fines that can be imposed in the District Court. For the reasons I have outlined for fines imposed on indictment, I have decided that, on balance, it would not be prudent to include such fines in the indexing provisions. Following consultation with the drafter of the Bill, it was decided it would not be appropriate to include fixed fines in an indexing provision.