I welcome the opportunity to contribute to the debate on the Bill. For the avoidance of any doubt and as most people know, I am a landlord, but that should not preclude me from having the opportunity to contribute to debates on legislation. A previous speaker mentioned that he has been inundated with calls from renters in Limerick who are worried about the future. Current renters in the city of Limerick, like those in County Westmeath, who are governed by existing or RPZ legislation will see no impact. They are pro…

I thank all the Deputies who have spoken so passionately during this debate about the horrific and inhumane situation in Gaza. Being in government is about doing everything in our power to address issues facing society, but doing it within the confines of international law so real progress can be made. There may be differences of opinion regarding our approach, but I do not for a moment doubt the sincerity of this motion. What is being asked, however, is for the Government to bring in measures where there is a mate…

I thank the Senator for raising this important issue and for her ongoing advocacy in this regard. I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish law must comply. In general, the VAT directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the directive, in respect of which member states may apply reduced rates of VAT. The reduced rates of VAT in Ireland are 9% and 13…

I again thank the Senator for raising this issue. I acknowledge that it is very important for many people. The position remains that the VAT directive provides that all goods and services are liable for VAT at the standard rate unless they are exempt from VAT or fall within Annex III of that directive, in respect of which member states may apply reduced rates of VAT. As sunscreen products are not included anywhere within Annex III of the VAT directive, the VAT applied to them must be at the standard rate of 23%. Th…

If the Cathaoirleach will forgive me, even though I am not a Member of this House, it is good to see one of my local councillors and his partner Deirdre up visiting the Dáil this evening. I am glad to say it was not me who was the Minister getting the grilling in the butcher shop during the Seanad campaign. I sincerely thank Senator Nelson Murray and all our colleagues in the Fine Gael group for tabling this important motion on insurance reform, and all those who contributed to the motion in a positive way. It is a…

I thank the Deputy for giving me the opportunity to provide an update on this important matter on behalf of the Minister for Education and Youth, Helen McEntee. The State Examinations Commission has responsibility for the reasonable accommodations at certificate examinations, RACE, scheme. A central tenet of the RACE scheme is to ensure equitable treatment for all candidates. The range of accommodations provided within the scheme has been designed to ensure fairness for all when facilitating candidates in demonstra…

As I mentioned, almost one in four candidates at the 2024 certificate examinations were provided with some form of reasonable accommodation within the RACE scheme to support them in accessing State examinations, underlining the importance of the scheme. Deputies may be aware that an extensive range of accommodations are currently available for candidates with dyslexia. These include an individual reader, a reading assistant, an exam reading pen, a word processor, a recording device, additional time for any candidat…

I thank the Deputy. This happened before I was born so my memory does not stretch that far back. I am taking this matter on behalf of the Minister for Justice, Home Affairs and Migration, Deputy O'Callaghan. I will respond to the issue raised by Deputy Ó Snodaigh on the Minister's behalf. Deputy Ó Snodaigh is aware that the issue concerns an investigation conducted almost 50 years ago, which resulted in the courts overturning the convictions of two people in 1980, a presidential pardon for a third person in 1992, a…

Again, on behalf of the Minister for justice, Deputy O'Callaghan, I thank the Deputy for raising this issue. As outlined, the case in question has been the subject of court proceedings, pardons and associated compensation settlements. More generally, the rights of suspects and the policing oversight regime have been completely transformed. I referred to the Policing, Security and Community Safety Act 2024, which provides a new governance and oversight regime for policing. A key part of the Act is the reformed and s…

I am quite happy to listen to Deputy Kelly and relay his concerns to the Minister tonight but the information I was given was that this Topical Issue was withdrawn and I do not have a brief from the Department. I am not a Minister of State at the Department so I may not have a suitable answer for Deputy Kelly tonight. If he wants to proceed and make his intervention, I am happy to listen to it and relay it back to the Minister, Deputy O'Callaghan. Another option is for Deputy Kelly to withdraw his matter and have i…

To be helpful, the matters for the morning will already have been selected and the relevant Deputies will be coming in for them. Perhaps I am speaking out of hand, but I do not think even Deputy Kelly will be ready to come in at 9 a.m. after staying here until 12.10 a.m. I will give a commitment. I accept that the error was probably made by the Department of Justice.

It was an error, and errors can happen. To be fair to Deputy Kelly, however, he has waited until 12.10 a.m. I do not have the information to hand to be able to give him the comprehensive answer that he deserves and that is warranted. I am sure the Minister, Deputy O'Callaghan, will facilitate the hearing of this matter on the earliest possible date that suits Deputy Kelly and the Minister or a Minister of State from his Department, with the agreement of the Ceann Comhairle. Between the three of us, I think we can g…

I congratulate Deputy Hayes on making his maiden speech in the Dáil. I did not expect to be saying that at this stage. However, I congratulate him and his supporters who join him today. As a small open globalised economy that is home to substantial levels of foreign direct investment, elevated levels of intellectual property, and by extension capital allowances associated with that intellectual property, are inevitable. The development, enhancement and exploitation of this intellectual property in Ireland forms a k…

I find it somewhat bizarre that the Deputy is critical that this is the first time this is being raised in the Dáil when he has been here six months himself and this is the first time he spoke.

Regardless, as I mentioned in my opening statement, capital allowances for intellectual property are a normal part of any tax system. The tax system provides relief in the form of capital allowances against trading income for capital expenditure incurred on the provision of intangible assets for the purposes of trade, both acquired and internally developed. IP allowances may only be deducted from income generated by those assets and a cap applies. A maximum of 80% of relevant profits may be offset by capital allowa…

At least the Deputy acknowledged that I am only deputising for another Minister of State. He sends his apologies as he cannot be here. It is obvious, given the level of interaction and number of representations the Deputy has made on this project over the past five years, why he is frustrated. I will give him the response I have been given. He will appreciate that I am not au fait with the issue. I will give the answer and he can come back to me afterwards if he has supplementary questions or questions he would lik…

I reiterate that draft heads of terms, including on the purchase price, have been agreed in respect of the new site. Therefore, there has been progress. The matter is now with the Department of Transport. I have no doubt that the Deputy will exert pressure on the Minister for Transport, Deputy Darragh O’Brien, to the same extent that he has exerted it on the OPW. It now needs to sanction the necessary funding and give authorisation to proceed with the purchase of the site. That is currently awaited. My advice to th…

That is the problem we have faced with many projects that have been delayed and stalled. The price is only going one way, not down. The OPW needs to carry out due diligence. It is important that it do so for us to get value for money regarding what I acknowledge is very important infrastructure for Courtown. I will relay to the relevant Minister of State, Deputy Kevin Boxer Moran, the sentiments the Deputy has expressed today, and no doubt the Deputy will raise the issue directly with Minister for Transport to ensu…

I thank the Senators who are present, and those who attended debates on previous Stages of the Bill, for their contributions to the debate, particularly in recent weeks, and for their very constructive engagement with the legislation. The Financial Services and Pension Ombudsman is an independent, impartial, fair and free service that helps resolve complaints from consumers, including small businesses, against financial service providers and pension providers. It provides a vital service for consumers of financial …

I thank the Senator for raising this issue. It is important to note that the use of funds arising from betting duty accrues to the Exchequer and there is no hypothecation or ring-fencing of betting duty receipts to any sport or sporting body. Such funding matters are for the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media and the Department of Public Expenditure, NDP Delivery and Reform to consider as part of the annual Estimates process. Betting duty is chargeable on all bets placed by a person wi…