Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I did not interrupt Senator Byrne. The latter used very emotive language, including the word "fraud". I have been very clear since I first took Committee Stage of the Bill - this is the third occasion on which I have done so - as was my colleague, the Minister, Deputy Howlin, when he dealt with Deputy Barry Cowen's Bill in the Dáil, that we have no interest whatsoever in seeking to rubbish Deputy Cowen's Bill. We saw what he was trying to do, which is why we did not object its proceeding. At the time, the Minister outlined in the Dáil what he saw as the technical difficulties with that Bill. I have outlined the same issues in this House. Senators may disagree with me, but to call our position fraudulent is unnecessary.

What we are trying to do in this amendment is to enhance the provision in paragraph 4, which states that land developed for sport is exempt, by improving the current situation. As it stands, a sports club whose premises include a bar or other location of commercial activity, must, under the 2001 Act, pay rates on the whole lot. This was debated at the time of the passage of that Act, which was before my arrival in the Oireachtas, and a solution could not be found. I can understand it given that it is a tricky and technical issue. I have tried to come forward with a common sense compromise that reduces the rates bill for sports clubs by decoupling the commercial element from the voluntary sports activity element while also taking into consideration the need to ensure other business are not disadvantaged. To take an example from rural life, where we have a village pub and a GAA club, which has a bar, across the street from one another, we cannot have a situation where only one of them is paying rates. There has to be a differentiation between commercial and non-commercial activity. I am happy to tease this out with Senators.