Catherine Ardagh (Fianna Fail) | Oireachtas source

Most people did not include the NPPR as a deductible expense because the Revenue Commissioners were so explicit in stating it was not deductible. It has now been made clear that it is a deductible expense but only as far back as 2013. Those who paid the charge will only be able to submit claims as far back as 2013 because of Revenue's rule that one can only amend one's tax returns for the preceding four years. In that context, I ask the Minister for Finance to make a special exception to allow people to amend their tax returns as far back as 2009 on the basis that the Revenue Commissioners issued very clear guidance in that year on the interpretation of the Taxes Consolidation Act to the effect that NPPR was not a deductible expense. It now transpires that it can be treated as a deductible expense but only for the previous four years. This could represent a huge saving, given that some people were paying up to 50% in income tax. The Minister must examine this issue because it is very unfair to landowners. The charge was levied at a time when the country was on its knees. I ask the Leader to bring this matter to the attention of the Minister.

The second matter I wish to raise is the ongoing dispute at Bus Éireann. Everyone is aware that talks at the Workplace Relations Commission, WRC, have broken down. The Minister for Transport, Tourism and Sport, Deputy Shane Ross, is taking a hands-off approach and has argued that he cannot intervene in a pay dispute. However, this is not merely a pay dispute; it is also about the structural formation of Bus Éireann and its financial difficulties. In January 2016 the previous Government was aware that there was a deficit of €20 million, which has since grown to €30 million. The Minister became aware of the problem when he took on the transport brief. I call on the Government and the Minister, in particular, to deal with this issue and ensure the country will not be affected by a strike. The Minister has been sitting on the fence and letting the dispute work its way out at the WRC, which is not acceptable. He needs to get involved. I ask the Leader to bring the matter to his attention forthwith.