These recommendations are very much related to my own recommendation No. 42, which I thought might be grouped with these recommendations, although it is fine that it is not. We know that a huge amount of expenditure goes into the research and development tax relief but we do not have the information on how that is being done. I support the recommendations. While my own recommendation, which we may come to later, explicitly talks about the knowledge development box scheme, Senator Gavan's wider piece is important. T…

I am disappointed there was no engagement on the recommendation relating to shares. I was looking forward and interested to hear what the response would have been.

I thank the Minister of State for addressing the issue. He detailed a number of points of information, details of which it would be useful to have, in respect of private jets and Senator Gavan's recommendation. That is exactly what points to why a report is needed in this area. We need to be honest about the fact that Ireland is one of the major hubs for aircraft leasing. Ireland has a significant aviation sector, including private aviation, and it needs examination. The Minister of State has made the case for the …

I move recommendation No. 36: In page 163, between lines 23 and 24, to insert the following: “ Report on private pension tax reliefs 103 . The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report on private pension tax relief including the following: (a) an assessment of the cost to the Exchequer, including the cost to the Exchequer of changes to policy in this respect over the past 10 years; (b) a comparative gender analysis of tax reliefs; (c) the distrib…

I move recommendation No. 37: In page 163, between lines 23 and 24, to insert the following: “Report on wealth tax 103. The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report on the potential revenue raised from, and distributional impact of, a wealth tax of 1 per cent on all households with assets of over 10 million euro, and include in their consideration relevant analysis, including publications of the Parliamentary Budget Office.”.

I move recommendation No. 40: In page 163, between lines 23 and 24, to insert the following: “Report on re-introduction of trade union tax relief 103. The Minister shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on the re-introduction of the trade union tax relief.”. Recommendation No. 40 relates to a key requirement that Ireland has to meet imminently. It is not solely related to this; it is a recommendation I put forward every budget around the re…

Questions remain concerning the assumptions behind the rationale the Minister of State outlined. He implied there is no policy case although we have a direct public policy imperative to move from 22%. The analyses he referred to are previous to the transposition of the directive. Obviously, it was not regarded as the case that there was a public policy imperative to increase union membership. On what basis was it determined that there would not be an increase? What assumptions underpin that? It is not a fact but an…

I have been very clear. I just want to object-----

I object to points being characterised as emotive considering that I have been raising them very clearly on a public policy basis.

I would like to take the Minister of State up on his offer of correspondence on all the relevant reports.

I move recommendation No. 41: In page 163, between lines 23 and 24, to insert the following: "Report on aviation fuel tax relief 103. The Minister shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on the phasing out of tax relief for aviation fuel.".

I move recommendation No. 42: In page 163, between lines 23 and 24, to insert the following: "Report on Knowledge Development Box 103. The Minister shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on the links between the research and development activities supported by tax relief arising from the Knowledge Development Box scheme and research activity in higher education institutions in Ireland.".

I move recommendation No. 43: In page 163, between lines 23 and 24, to insert the following: “Report on tax relief policy 103. The Minister shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on measures to improve the gender and equality impact of policies in respect of tax relief, including comparative analysis on the use of standard or single rate benefits versus marginal rate tax relief and a consideration of the wider use of refundable tax credits.…

I move recommendation No. 44: In page 163, between lines 23 and 24, to insert the following: “Report on weight-based taxation of motor vehicles 103. The Minister shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on measures to introduce differential motor vehicle taxation rates based on the vehicle’s weight.”. This proposes a report to examine differential motor vehicle taxation rates based on weight. This is an approach which has been taken in France…

I welcome the Minister of State to the House. What plans and measures are in place, including legislative measures, to implement the EU directive on adequate minimum wages, which I understand was published in October 2022 and must be transposed into Irish law by 15 November 2024? I am concerned that we have not seen legislative measures and legislation coming through the Houses. I am not aware of any statutory instruments put in place regarding the transposition, even though it has been very strongly signalled by t…

While there have been all these meetings, we are now entering into an election. The transposition will be concluded by November. I am concerned that we would have a minimalist approach to the transposition. I hope the Minister of State can reassure me. She mentioned the action plan. What steps will be taken to ensure that legislative measures are considered within the action plan in respect of Article 4? On Article 5, the Minister of State mentioned being largely in compliance. That is my point. It is largely but n…

I thank the Minister of State. I lastly suggest that 80% would be a good target.

I move that No. 8 be taken before No. 1. Today I am introducing legislation relating to the adequacy of the minimum wage. I believe my colleague will be here shortly to second this amendment. I am introducing legislation in respect of the EU adequate minimum wage directive, which has been passed. A very strong and powerful campaign launched yesterday - the respect at work campaign - that points to the importance of Article 4 of that directive, namely, the protection of the right to organise and of those who are uni…

I move: That leave be given to introduce a Bill entitled an Act to amend the National Minimum Wage Act 2000 to provide for implementation of Directive (EU) 2022/2041 of the European Parliament and of the Council of 19 October 2022 on adequate minimum wages in the European Union.

Next Tuesday.