Gerry Horkan (Fianna Fail) | Oireachtas source

We are dealing with section 2, to which no recommendations are proposed. Sinn Féin is opposing the tax cut proposed in section 2. It has proposed recommendation No. 1, which we will consider when we reach section 5. This recommendation would provide for a tax cut. Sinn Féin cannot propose tax cuts in its recommendations while opposing tax cuts under a different section of the Bill. It was determined in Fianna Fáil's confidence and supply agreement with the Government - the agreement is primarily with Fine Gael, as the substantial part of the governing arrangement with 50 out of the 58 seats - that there would not be a 50:50 split. It might be argued that this would have been Fine Gael's policy in the absence of the confidence and supply agreement. In fact, the split has been closer to 3:1 than 2:1 in favour of service provision rather than tax cuts. That is in the Finance Bill because it was agreed with my party when it signed up to facilitate the minority Government. Sinn Féin cannot say it does not want tax cuts, while also wanting tax cuts, more services and everything. We would all love to have no tax and buckets of services. There is a balance to be struck. I think that is what this section is trying to do.