Maria Byrne (Fine Gael) | Oireachtas source

I thank the Minister of State for coming here to discuss this very important budget. Overall, this is considered to be a very positive budget. The Minister of State, Deputy Higgins, visited Limerick recently to meet the owners of small businesses. In the past, the Minister of State, Deputy Richmond, has visited. I have had two calls from businesses that were really pleased with the supports being put in place today and how they feel the Government is thinking about SMEs. They would love to have seen other things happen but they are very grateful to receive the €4,000 payment, the reduced rate of 9% for gas and so on.

As regards the Minister of State's area, we dealt with the motor insurance insolvency Bill last week. It is great news that the fund levy has gone down to 0%. That is to be welcomed. I know the Minister of State and his officials put an awful lot of work into that area, so I compliment them in that regard.

One area that is very important to constituents in my area is the section 481 relief and the regional uplift. When the Finance Bill is introduced, I look forward to having an input on that. I have Troy Studios on my doorstep. The relief has been used a great deal. Limerick is one of the biggest areas for filmmaking in the country. I look forward to having an input on that matter.

The rent tax credit and the help-to-buy scheme are both very important. The fact that the rent-to-buy scheme is being extended to 2029 is most welcome because more than 50,000 people have availed of it up to now. I was helped and supported some people who have availed of it. They found that the individuals in the local authority who are working with people as they apply for the scheme are very good at sharing the information and supporting and guiding them through the process. This is really important because many young people like to try to purchase their own homes.

As regards income tax relief and the cutoff being extended to €44,000, that is a huge jump and it is very welcome because many people were below that level and were considered the squeezed middle, in that they were working yet paying a great deal of tax.

One thing I have been calling for day after day is support for carers because a great many carers help keep people safe in their own homes. People who are self-employed now come into that category. Many people who are self-employed yet who care for a loved one at home help to keep those loved ones safe in their own homes. This is a welcome addition because, up to now, self-employed people could not avail of it. It is a very good addition to the budget. The increase by €150 for the means test helps a great many carers who previously were not able to avail of that relief. Mortgage interest relief is another welcome addition.

As regards the agriculture sector, the Minister of State outlined some of the additions as regards agriculture. The fact that parents who may be retiring from farming can now let their farms to their loved ones, to the next generation, although I know they have to stay farming for up to 12 years to avail of that relief, is really welcome. It also covers people who may be leaving their business to a family member. That is a really positive move.

As regards the small benefits exemption, employers, where they want to reward an employee, can now give the employee a gift. This will be tax-free up to a certain amount. That is most welcome because employers like to reward their employees.

As regards health, which I know does not really come under the finance Bill, I welcome the fact that HRT and IVF are being included in this scheme because so many people were paying an awful lot of money for both health measures. This is a good news story for women especially today as regards those two health measures.

The fact that we will have more gardaí going to training college is to be welcomed.

Many charities were having issues accessing tax credits, but there is a great incentive in this budget that the Government has recognised that some charities were falling between two stools and were not able to access tax relief. It is most welcome that the Government is looking at bringing all charities in to be covered by that area. There are a great many charities out there with many volunteers and they do very good work with the money raised, so the fact that they can get that tax credit is to be most welcomed. I heard from a charity earlier that was absolutely delighted with the announcement because it was having difficulties and it feels now that there is a door open to it.

I know social welfare comes under the Department of public expenditure, but all the payments that will be given to people, especially the most vulnerable in our society, are welcome.We are here to discuss the finance package, however. It is supporting people in their own homes, people who are renting and people who cannot afford to buy their own homes. It is supporting businesses. It is looking at people like carers who give care to their loved ones, many of whom did not receive anything for years.

I want to address investment in sport. I refer to the Healthy Ireland initiative, Sport Ireland and all the various groupings which avail of sport incentives. There is going to be a package for sports organisations. Previously, there was a discrepancy between male and female teams as to how much funding they received. I am delighted to say that this Government has addressed that issue and that there is going to be funding towards sporting organisations. I have always believed that being involved in sport keeps people on the right road. It helps them with teamwork and building relationships with their colleagues in the team. Certainly, it is a great support in making sure people are healthy and are involved in physical training right across the different sports. This support to the national sporting bodies is most welcome.

Overall, I thank the Minister of State, Deputy Richmond, and the Ministers, Deputies Donohoe and Chambers, for all the work they have done on this budget. I commend the budget to the House.