Sean Barrett (Independent) | Oireachtas source

These are the signals as we go forward. As the Minister of State has said on so many occasions, we need evidence-based policy.

Section 15 deals with retirement relief for sports people. I wonder whether the sentence in the explanatory memorandum is what is intended; perhaps the Minister of State might look at this prior to Committee Stage. It states, "In addition, instead of having to be resident in Ireland at the time of retirement, a sportsperson may claim relief if they are resident in an EEA or EFTA country at the time of retirement." Does that mean that all the members of the Minister of State's Leinster team will go to France and not stay here? How would we face the Minister, Deputy Noonan, if the Munster team has disappeared to France for the same reason? I do not know if that is what is intended. It should be that the sports people can avail of the relief providing they are still playing and then retire when in Ireland. Where they go afterwards is up to themselves. I wonder whether that contradicts the intention as per the explanatory memorandum.

On the film relief, the explanatory referendum states that under section 24, an individual can qualify for tax relief "regardless of where the individual is resident." Are we extending tax relief from the Irish Exchequer to persons associated with the film business who do not even live here? I ask that the Minister examine that before Committee Stage.

In section 44, the Minister includes a provision to address the problem of supply and delivery of marked gas oil for laundering. According to the Smithwick report, the two officers who were killed were investigating smuggling in the Dundalk area. In the past year, a tanker was stolen from Aiken Barracks in Dundalk and it has disappeared into the south Armagh triangle. I commend the Minister's officials on trying to cover this as best they can but, given the level of criminality to which this has led in so many Border counties, including a find in Meath, is it time for discussion with the Department of Agriculture, Food and the Marine on whether subsidised fuel is the best way of assisting agriculture? The Department has tried everything to make this business legitimate but if farmers get a source of cheap fuel and it is passed on - I note my distinguished colleague from County Louth is here-----