Alice-Mary Higgins (Independent) | Oireachtas source

Procedurally, it is important to note and be clear that this decision by the previous Oireachtas was made in circumstances where legislation was being rushed through. Like Senator Boyhan, I have often highlighted that when one rushes legislation through without proper scrutiny mistakes are made. This provision is an example of that. It is important to note that the legislation in question never took effect. It is not the case that we already had a €175 threshold because it was never implemented. As previous speakers have pointed out, the material circumstances have changed, not just in terms of reciprocity but because we are in a situation where multiple pressures are applied.

I am not an expert in this area unlike others who have spoken. The fact that €9 or €10 makes a difference could be seen in the figures the Labour Party provided which showed the substantial difference between having a threshold of €75 or one of €50. That is just a €25 difference but it reduced the number of transactions by 40%, which is a big difference. With a decrease of another €10 or €15, the number of transactions effected reduces to 25%. That is proof of the impact of a €10 or €15 difference. Coming from the west, I do not want a person who produces just one good being disadvantaged because purchasers would always go somewhere where they know they can buy multiple items or make one larger purchase and get the tax benefit as they would be reluctant to make individual purchases and transactions in different locations and smaller shops.

I hope to discuss my amendments to later sections. Procedurally, I note that if the Minister of State does not want to accept the reasonable amendments that have been put forward, I understand it is within his prerogative not to commence section 65. He might well be advised to consider making such a commitment if he does not want the legislation to go back to the Dáil. A very strong case has been made for this amendment. Perhaps new or different legislation could be brought forward. I say that as somebody who has, unfortunately, had the experience in the past of winning in respect of having very good sections included in Bills that were not subsequently commenced. I have made a helpful suggestion to colleagues across the House because it seems Senators are not satisfied with this section proceeding as it stands.