Proposals were made.

We asked the Leader to consider them over an hour ago and we have not got an answer.

No, it was not. Our question was never answered. The Leader should answer our question.

I welcome the Minister of State. I congratulate the Electoral Commission on its work and the news of the report as well as on the secrecy it maintained. While there were rumours, many of which were not accurate, we did not see comprehensive leaks in the newspapers, which is unusual. I suspected that there would be something at least in the Sunday papers in advance of the Monday or Tuesday morning - I do not remember which it was. Well done to the commission on that. I take this opportunity to thank the voters and m…

I welcome the Minister of State, Joe O'Brien.

I welcome the Minister of State and join with others in remembering Emily Stewart, mother of the Minister, Deputy Humphreys. May she rest in peace. I welcome the Bill and the budget commitments that were announced in October. It is clear that a lot of the things we have been able to do as a Government are because of the strength of the economy and because these things are necessary. It is necessary to support families and individuals with the cost of living and with the inflationary pressures people have witnessed …

Next Tuesday.

Next Tuesday at 11 a.m.

I welcome the announcement today of an additional €10 million from the large-scale sports infrastructure fund for the redevelopment of the Sportsground in Galway, which is the home of Connacht Rugby. The first announcement came in January 2020 when €10 million was granted as part of the first phase of what was a €20 million project. There was some disappointment at the time that only - I say that cautiously - €10 million was offered. They needed €20 million. When I served as Government Chief Whip under An Taoiseach…

I call again for a debate on matters pertaining to the fishing sector and Inland Fisheries Ireland. As we approach the end of the year, there is still no board appointed in place of the section 18 appointees that were appointed by the Minister early in the year. We still have these individuals running the affairs of Inland Fisheries Ireland. We still have no results from the two investigations, at least, which are taking place by McCann Fitzgerald LLP solicitors and by Inland Fisheries Ireland itself pertaining to …

I know that, gabhaim buíochas leis an gCathaoirleach. There is clearly one rule for senior people and a more severe rule for people lower down the food chain. That is just unfair and I have raised this point on countless occasions. Irrespective of what role, what State agency, what Department or what job one does, one should have the same rules. If one is under investigation, one should be suspended and if that is the rule for the junior person, that should be the rule for the senior person. That is not the case wi…

I welcome the comments the Minister of State made on the need for flexibility. There are geographic constraints surrounding some credit unions.

I move recommendation No. 1: In page 10, between lines 5 and 6, to insert the following: “3. The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on the merging of the USC with income tax as a means of simplifying the administrative burden of tax on businesses and organisations.”. The Minister is welcome. In February of this year, the Irish Tax Institute warned that the tax compliance burden on businesses is compromising Ireland's competitivene…

I thank the Minister for his response. I acknowledge the cut he made to the rate of USC this year. This was the first change in five years, and I welcome that. You could argue that there was a time before USC and maybe there will be a time without USC again. It was introduced as a temporary measure, but I accept the explanation the Minister has given. I will not press the recommendation.

I think the Minister will acknowledge that the help-to-buy scheme has been very popular and beneficial since it was initially introduced in budget 2017 and extended in the July 2020 stimulus plan. It provides a maximum of up to €30,000 or 10% of the purchase price for first-time buyers. In my own county of Galway some 2,168 people or couples have benefited from this with a drawdown claim of €45.3 million. This is the deposit for these people to get their first home and to get a start on the property ladder. In some…

I move recommendation No. 6: In page 17, between lines 6 and 7, to insert the following: “(2) The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on increasing the standard rate cut-off point with respect to income tax to €45,000 and also to €50,000.”. I thank the Minister. These recommendations concern protecting the squeezed middle and putting money back in people's pockets. The first concerns increasing the standard rate cut-off point to €4…

It is important to accept that we cannot just not do something because it might create a bit of work for Revenue. If it is worth investigating, it is important that we examine it. It is important to note that 30% of taxpayers pay the higher rate. If the thresholds are retained and not increased consistently, more standard-rate taxpayers will pay at the higher rate even though their income would be quite modest. That is the importance of it. I acknowledge the Minister's work and that of the previous Minister, Deputy…

I move recommendation No. 12: In page 26, after line 41, to insert the following: "16. The Minister shall, within 2 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on increasing the size of the VAT Compensation Fund for Charities to €40 million per annum.". The VAT compensation scheme was introduced by the Minister, Deputy Donohoe, in budget 2018 to reduce the tax burden on charities. It helps to partially offset the VAT paid by charities and community and voluntary o…

I thank the Minister for his response and acknowledge that he will consider it in future budgets. I welcome the doubling of the fund to €10 million, but we are talking about the community and voluntary sector. We are talking about charities that do very important work and the non-public element of it. I welcome what has been done and hope that in budget 2025 this can be looked at again for this very important sector.

I move recommendation No. 16: 16. In page 35, between lines 6 and 7, to insert the following: “25. The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Houses of the Oireachtas a report on the operation of the tax relief measure introduced in Budget 2023 to encourage the retrofitting and the making of rental homes warmer and more energy efficient for renters.”. We know the importance of a warmer home to any tenant. It is hugely important. Obviously, there is a cost incurred by …