Sean Barrett (Independent)

I move amendment No. 11:

In page 37, to delete lines 22 to 29.

Cuirim fáilte roimh an Aire agus é ar ais sa Seanad. This amendment was not previously discussed, as the section was not reached on Committee Stage. I thank the Leader for facilitating this discussion.

The Taxing Master is dealt with in Part 14 of a Bill with 15 Parts. When a Bill is a composite measure that deals with a wide range of subjects, it is important that we go through it to the end. If this was a Bill dealing with a single subject, I might not have the same concerns. Three paragraphs refer to the period of office; paragraphs (a) and (c) refer to it not exceeding five years and the Taxing Master not being eligible for reappointment.

I will discuss paragraph (b) first as it stands alone. It provides that the retirement age should be 65 years. I am pleased to have the opportunity to put the contrary case to the Minister and to hear his counter argument. Lowering the retirement age goes against much of the current thinking about age and retirement and is most unusual. The IMF-EU agreement, to which the Minister referred four times on Second Stage, moves towards a later retirement age, 66 years in 2014 and later to 67 and 68 years. My colleague, Professor Crown, would also say the movement was towards later retirement and would reassure the Minister that the 65 or 70 year old of today was in far better physical and mental condition than when the legislation was framed with a retirement age of 70 years. I cannot see a medical reason in favour of earlier retirement, as life expectancy is increasing. Judges continue in office until the age of 70 years and many barristers continue to work for even longer, depending on whether there is a demand for their services.

One of my hopes on becoming a Member of the House was to bring forward research from the university if it could aid in policy-making. We have just received a draft of the first TILDA report on ageing, which the Government is most generously funding in Trinity College. There will be a presentation on it at the Kenmare Economics Conference. The authors say their preliminary findings show there is a clear shift into the categories who do not plan to retire or do not know if they will. There is a shift away from early and modal expected retirement ages, particularly since November 2010. That is the proposition.

I understand there are only two Taxing Masters. This is not an ad feminem or ad hominem argument. I am glad to reassure the Minister after our earlier discussions that I do not know either of the two Taxing Masters, but in the wider society in general are we not moving towards an era in which there will be later rather than earlier retirements? The research appears to indicate that is the case. The people who criticised the last Government by occupying St. Andrew's Church were very active on that occasion. Is the thinking in the provision similar to that which required women to retire on marriage? Why are we requiring the Taxing Master or anybody else in the public service to retire five years earlier than was the practice heretofore?

With regard to the role of the Taxing Master-----