Financial Resolution No. 5: Small Benefits Exemption Dail Éireann — 2022-09-27 ============================================================ Mattie McGrath (IND), Tipperary I welcome this measure wholeheartedly because the relationship between employer and employees is a very important relationship in companies and across the board. In the main, it is very productive and is very beneficial both ways. I welcome the fact that it can be included this year because so much of the year is gone and the second benefit can accrue. We need to acknowledge the role of entrepreneurs and business people and I welcome them being able to give benefits to employees. I am not happy with the taxation measures in the budget. Like the previous speaker, a large cohort of people were included with so much money moving inside, playing catch-up with the policies that the Government has brought in that are reckless for business and everything else. However, I certainly support this measure. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2022-09-27/debate/main Retrieved: 2026-08-14T04:51:04+00:00 Sitting date: 2022-09-27