Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

As set out in the legislation to which I have referred, that is, the Social Welfare (Covid-19) (Amendment) Act 2020, the period of applicability in the context of the payment is from 13 March onwards. That legislation was passed by this House on 29 July and then brought into effect on 5 August. I wish to confirm that those are the dates in question.I do not agree with the Senator's interpretation: it was always taxable from day one. I never had a different view. Most people do not have a different view. I accept that some people have a different view, but I do not share the interpretation that we are doing anything retrospective. It was always taxable from 30 March under the schedule we mentioned under the legislation. The Senator has tried to say I am establishing a precedent, but that is not the case. As far as I am concerned, it was taxable from day one, as we have always said. I am consistent in that regard. I accept the Senator might disagree with that point of view, in the same way that I disagree with her view that we are making retrospective changes.