Mark Daly (Fianna Fail) | Oireachtas source

The Finance Act is where this is at. In other jurisdictions such as the United States, people who have the resources during the later years, because this is a time of lower financial outgoings, tend to be the most generous. That is the reason we need more action in the Finance Act to create the fiscal infrastructure to facilitate giving. The Minister's report raises the issue of the fiscal environment and the infrastructure for giving. This is not in place at present. We need to ensure this will happen.