Kathryn Reilly (Sinn Fein) | Oireachtas source

Senator O'Brien mentioned earlier that many recommendations put forward today on the section would show that while we were in no way in agreement with the section, they attempted to make it better. Recommendations are not being accepted; recommendation No. 9 has been ruled out of order because it is apparently in conflict with the principle of the Bill but it would have put the provisions of the section subject to a ministerial commencement order. If accepted, the provisions of the section would not have come into effect until a report on the effect of the section was prepared and laid before the Oireachtas. Only a few minutes ago the Minister indicated that if there was any difficulty in the practical application of the tax credit he would change the process. Would it not be better to pre-empt any difficulties and include a commencement order? A report could be done on the effects. We fully agree with the Minister's statement that there were flaws in the tax credit system but making the changes in the section is akin to throwing out the baby with the bath water. That is why we will oppose the section.