Feargal Quinn (Independent) | Oireachtas source

My concern is that the Minister of State said he intended to put a measure into legislation that the Revenue Commissioners did not intend to use. That may be okay for now, but we are putting down legislation that will last. At some point in future, whether next year or in five years' or ten years' time, someone will decide that this is what the law says and therefore there is licence to proceed in a given way. This could apply to the Revenue Commissioners or whoever wishes to use the provision. When we enact legislation, we put it in stone. It is not going to move unless we move it or it is moved again.

There is another point with regard to the age limit of 25 years. Perhaps "children" is the wrong word to use and "offspring" would be better, but it relates to children in full-time education. In Germany and here we are trying to encourage students not to get degrees until they are far older than 25, particularly in science, medicine and other such disciplines. On that basis it is wrong for us to set in stone a limit such as 25 years and the particular figures that apply.

My concern is that the Minister of State is suggesting that the Revenue Commissioners are seeking a particular provision but do not intend to use it. I am not saying I do not trust the Revenue Commissioners, but I cannot trust some Revenue Commissioner in the future to take the same view.