Kathryn Reilly (Sinn Fein) | Oireachtas source

It is an interesting study and perhaps the Minister of State can comment when he replies. It refers to the different forms of taxation people pay and where their income goes. While the Minister of State has issues with the CSO data, does he envisage more room for progressivity?

Like every other Senator, I would like to discuss the single parents issue but I will not labour the point too much. Many alternatives have been put to the Minister of State but one proposal that could offer breathing space in order that proper assessments can be made is to use a ministerial order. That would give the Minister for Finance time to examine alternatives which would be a better way to ensure all children and parents are not affected. It was discussed at length during the debate on the Bill in the Dáil and a number of amendments were made in this regard.

I welcome the home renovation scheme but the impact will be limited. As Senator Ó Domhnaill said, the threshold is too high for many to avail of the scheme.

Under the Personal Insolvency Act 2012, VAT is payable on services provided by personal insolvency practitioners. I acknowledge this is not covered by the Bill but the issue has been raised with me and I wonder if the Minister of State could comment and seek to have these services exempted from VAT.

Earlier this week a sexually transmitted infection, STI, prevention campaign was launched by the Dublin Aids Alliance, USI, spunout.ie, the HSE, the Crisis Pregnancy Programme and the Think Contraception campaign.

I wish to discuss the application of VAT to non-oral contraceptives. Oral contraceptives have a 0% VAT rate but non-oral contraceptives attract a 13.5% rate. Previously such contraceptives had a 21% rate applied, but that was reduced in a budget a few years ago. There should be no tax on safe sex, especially in this day and age and when we are trying to prevent the spread of sexually transmitted infections. We should be promoting the consistent use of condoms, so perhaps the issue could be considered in future. These are the issues I wished to raise and I am interested in hearing the Minister of State's comments on the Nevin Economic Research Institute study and progressivity.