Where was this commitment to changing taxes in the Sinn Féin budget statement?

Sinn Féin stated that it does not support any significant changes to personal taxation. That is its policy and that is what it has stated. At a point when prices are going up and inflation is also beginning to rise which, as the Deputy knows because he understands these things well, means that our tax code benefits as a result due to its potential non-indexation, he is against using any of those benefits to help those affected by rising inflation. He is against it. He voted against changes that we made to the stand…

Wrong.

The Deputy is wrong.

I have no script with me. I am saying to the Deputy that the idea that he can stand in this Chamber, put forward ideas for change and not expect them to be tested will not happen.

I am testing them and I see the Deputy's reaction. He has voted against changes that would help. He talked about disposable income. The changes I am making to the standard rate cut-off point do help with disposable income for those who are on middle incomes. We made the change to tax credits precisely so more people would benefit from the overall changes that we are making to tax policy. That is why we have done that. On what we have done and the changes we have made, the Deputy is well aware of the measures this G…

No. The Deputy is wrong.

It is precisely because the Government and all those who represent those affected by the mica issue understand the anxiety and trauma that so many families have faced that the Government has worked hard to bring forward a comprehensive and strong response of over €2 billion to support families facing the nightmare of a home turning into a crumbling building. It is because the Government recognised what needed to be done to improve on a scheme, which it hoped would work but did not yield what families were looking f…

I move amendment No. 3: In page 12, line 24, after “Placement” to insert “or an Internship Clinical Placement”. The pandemic placement grant, PPG, is a payment of €100 per week to full-time student nurses and midwives on clinical placements as supplementary financial support in carrying out this placement during the pandemic. Section 4 of the Finance Bill inserts a new section into the Taxes Consolidation Act in order to ensure that the PPG is received net of tax. On 4 November, a Government decision was made to ex…

The Government will make a decision regarding a recognition payment to recognise all of the efforts of our front-line workers soon. It is not the subject of reference in the Finance Bill. The Taoiseach and Tánaiste have made it clear that we will make a speedy decision in regard to this matter.

The only thing that is certain is that when we bring it forward Deputy Doherty will oppose it. He will condemn whatever proposal the Government brings forward and will say it is not enough and should have been done more quickly. The only thing that is certain in any decision the Government brings forward is that the Deputy will stand up, along with Sinn Féin, and will oppose it, as they do with nearly everything. That is what is certain. The Government has said it will make a decision on this matter. I am aware tha…

I move amendment No. 4: In page 12, line 30, to delete “31 December 2021” and substitute “31 December 2022”.

I move amendment No. 5: In page 12, line 35, after “student” to insert “in the year of assessment to which it relates”.

In the amendment the Deputy is requesting a comprehensive report on the trans-border workers' relief. I acknowledge Deputy Doherty has been raising this issue since the Covid pandemic changed work patterns and work flows on this island. This issue was discussed during the debates on last year's Finance Bill, when I undertook that the relief would be examined as part of the work of the tax strategy group, TSG, for 2021. This commitment was fulfilled and it was examined in a TSG paper. The Deputy also raised the issu…

I appreciate the Deputy's recognition of the decision made by the Revenue Commissioners. I am aware of IBEC's interest in and support for the campaign, but I stand by the indication I gave earlier that there are important issues of equity here. Someone who is resident here in Ireland is liable to pay tax here in Ireland. This is a long-standing principle upon which our personal taxation code and system have been based. I will continue to monitor the issue. I believe we will get to a point where Covid is no longer t…

I will speak to the amendments first before I come to Deputy Michael Healy-Rae's comments. Deputy Doherty's amendments refer to reports on the tapering out of income tax credits on certain incomes and the introduction of a levy on high incomes and new income tax rates across particular income ranges. I will make the point that in order to fund all of the improved public services and the social security net Deputy Doherty refers to, we need an economy that is growing. In order to have an economy that is growing, we …

We are raising revenue to improve public services. Changes we have made in local property tax and carbon taxation are bringing in revenue. We are using the additional revenue coming in from those changes to tax policy to pay for improved public services. We will see tax revenue increase across next year due to the effects of a growing economy. Deputy Doherty and I have different views on this issue. I believe that it is not just about the average level of taxation but also about the marginal level of taxation. It i…

I am absolutely aware of the huge challenge that many tenants face at the moment. I meet them in my own constituency of Dublin Central. I meet people who are very concerned about the level of rent they are paying currently. They are worried they will not be able to pay their rent in the future, or that renting has undermined their ability to save for a mortgage. They are worried about whether they will still have accommodation or a place to rent and call home in a few years' time. I experience all of those pressure…

I do not know the answer to the specific question Deputy Barry put to me this evening. I do not have the answer to the question that he is looking for in that legislation. I will see if I can find the information and I will certainly share it with Deputy Barry if I can. On Deputy Healy-Rae's comments about how we can sustainably build homes, we can sustainably build homes by the State playing its role in the next year by investing €4.1 billion in directly building homes ourselves, or by paying for the infrastructur…

It is a recipe for fewer houses built.