Gerry Horkan (Fianna Fail) | Oireachtas source

I am inclusive always.

My three recommendations are about preparing and laying before the Oireachtas a report on the review by the Revenue Commissioners on flat-rate expenses and ways in which low and medium income earners can be protected from any change that may arise.

The point, as no doubt the Minister of State will be aware, is that this is a competence of the Revenue Commissioners. A significant number of people, currently totalling 606,570 employees, avail of various expenses. These are deducted from their income and reduce their taxable pay. If they are on the standard rate, it will benefit them at the standard rate. If they are on the higher rate, it will benefit them on the higher rate. There are 53 employment categories and 134 individual flat-rate expense allowances. I will not go through them all but they are detailed, from carpentry to cardiac technicians, clergymen in the Church of Ireland, dentists in employment, dockers, draftsmen, occupational therapists and many other categories.

The gross claims were €163 million. The cost to the Exchequer was €48 million. The Minister of State may end up saving that €48 million, but who will be affected? All I am asking for in this recommendation in that, within three months of the passing of this Act, we would have a report on the review by the Revenue Commissioners on flat-rate expenses and ways in which low and medium income earners can be protected from any change that may arise.