David Norris (Independent)

The Government now maintains it does not create a difficulty in principle if there are two deadlines when last year it claimed they needed to be the same. Will the Minister of State give the theoretical justification for this change of argument?

I understand this provision was inserted primarily to produce a yield for the Revenue Commissioners and in order that the Government would have a cash-flow a month earlier. I argued this morning about the problems this would create for the self-employed and small enterprises. Recently I heard a businesswoman on radio explain how her company which employed a few people was just about liquid. If she had to find the money one month earlier to pay this tax, she would have to go to the banks for it. More than likely, she explained, they would refuse her credit and her company would collapse. I cannot believe the Government wants there to be such absurd scenarios. I am not going to say anything personal about Members of the other House who secured this alteration to the Bill. I welcome the fact that the Government has amended the provision for self-employed persons with small businesses.

There are many anomalies in the tax system. In the past I did other work in broadcasting, film and theatre and had to engage in the irritating business of forecasting my earnings from this work. I understand why the Government needs a cash-flow, but projecting one's income when one does not know how much one will receive is impossible. If one declares too little, one is charged interest by the Revenue Commissioners; if one overpays, one certainly will not get any interest payments back. I am interested to hear the justification for retaining two separate dates. This apparent anomaly was rectified last year but in a way that prejudiced some small businesses. They got on to representatives in the other House who put the squeeze on the Government which, accordingly, amended the legislation. I welcome the change made.

I will vote against the section with Senators O'Toole and Regan unless the Government convinces me that the arguments it made last year for aligning the dates do not apply this year.