Paul Gavan (Sinn Fein) | Oireachtas source

I welcome the Minister of State. I agree with my two colleagues who have spoken on this issue. Our view of it is simple; it is well dodgy and does not stand up. Senator Higgins makes a very good point. Perhaps the Government is gambling on the fact that ordinary working people do not have the means to challenge this but, constitutionally, it really does not stack up. To be clear, section 13 of the Finance Act 2018 amended section 126 of the Taxes Consolidation Act 1997 to clarify a number of payments made by the Minister for Social Protection which would be exempt from income tax, among which were urgent needs payments. I know the Minister of State rejected the word "retrospective" the other day, but that is clearly what this is. It does not stand up legally. It is a very odd thing to do. It stands in stark contrast to the treatment of other wealthier sections of society.