Pat Casey (Fianna Fail) | Oireachtas source

I speak on a point of clarification which the Minister of State may be able to confirm. Everybody wants taxation applied fairly across the board and everybody should be treated equally. My understanding is we all receive tax credits and how we use them is up to ourselves. If I was on the PUP from March until August which I was not able to use the tax credits for, they are accumulated into the period after that. Is the Minister of State saying I can use them retrospectively in relation to the income I earned in that period or use them in relation to any additional income I received from August onwards? It is an annual credit and it is up to me to decide how I use it. I can use it for income since August or retrospectively in relation to the PUP from March until August. If I was to apply my tax credits to the PUP from March until August, what will my tax liabilities be? Will the Minister of State answer that? My understanding is that I get a personal tax credit, the same as everybody in here. I can decide to use that credit for my income in the Oireachtas or my income in relation to my business in the hotel. That is my choice. If I was an individual on the PUP for those months and I accumulated those tax credits over that period, I can use that moving forward or I now have to option to use it retrospectively in relation to the payment I received. Perhaps I am wrong but that is the understanding I am getting from the debate. I think everybody agrees that the taxation system should be applied fairly and equally to everybody.