Our recommendation is that for the period before which PUP had statutory basis as a payment, namely, 13 March and 5 August, it would not be considered reckonable income for income tax purposes. How can people in receipt of the PUP after that date in August be liable for tax while those who got it before August would not be liable for tax?
I cannot accept the proposal in the recommendation that some people who received a payment, the relevant date for which as specified in legislation is 13 March, in one month should be exempt from tax, while those who got it in a later month would be subject to tax. It is a foregoing of revenue when there is any tax relief but I believe we get a lot more as a State in general from the tax relief that we afford to artists than from some of the other tax reliefs that are in place.
Key terms by TF-IDF across 5,147 words from 7 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Senators Robbie Gallagher and Seán Kyne; Níl, Senators Lynn Boylan and Paul Gavan.
| Question | Result | Tá–Níl |
|---|---|---|
| Recommendation put: | Lost | 8–24 |
Party shown is the one each member held on 2020-12-16, frozen by a dated join — not their party today. The Oireachtas API publishes no date of birth and returns an empty gender field for every member in this period, so no age or gender breakdown is shown.