Dardis, John

Thursday, 10 June 1993

Seanad Éireann Debate
Vol. 136 No. 12

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Order of Business.

The Leader has made a reasonable arrangement in his organisation of the time. It is important that we discuss the various aspects of the Bill and this is a way of achieving that. I would agree with...More Button

Finance Bill, 1993 [Certified Money Bill]: Committee and Final Stages.

I move recommendation No. 1: In page 11, before section 1, to insert the following new section:More Button

I listened carefully to Senator Roche's contribution, we do not diverge significantly in our overall view of this matter. My difficulty with this is not that there is an amnesty — it would be desirab...More Button

And they pay their taxes.More Button

I take your point, a Chathaoirligh, but I want to make one small point. In view of the fact that a former Labour member is in the gallery——More Button

I have not referred to the person by name and I will not do so.More Button

Yes, but I would refer to the fact that the Labour Members who occupied these benches were always consistent and fair in their arguments. How can the Labour Members opposite go along with the type of...More Button

Perhaps the Minister should introduce it here.More Button

I move recommendation No. 3: In page 12, between lines 32 and 33, to insert the following subsection: “(2) A tax free allowance will be claimable for child minding services in the home, to the value o...More Button

We cannot legislate for the banking practices of Swiss or Japanese banks. We must legislate for ourselves. We should do that now.More Button

I will attempt to provoke you. There are many schemes in operation where people are given incentives to offer employment. If a parent, especially a woman, leaves the home to work, she must find a tra...More Button

I could not disagree more fundamentally with what Senator Cregan has just said. It is about choice and it is important that a man rather a woman makes this statement. Women must have a choice and sh...More Button

I thank the Minister for his reply. I would also advise him to speak to the Minister for Equality and Law Reform, Deputy Taylor, in the same vein. Recommendation put and declared lost. Section 1 agre...More Button

I move recommendation No. 5: In page 12, in the first entry in column (1) of Part I of the Table, to delete “£7,675” and substitute “£11,625”.More Button

I entered a caveat.More Button

I am encouraged by many aspects of the Minister's reply. I am not surprised that he has not accepted this recommendation, but I am encouraged by the fact that he has sympathy with the thrust of the r...More Button

I move recommendation No. 7: “3.—Section 4 of the Finance Act, 1991, in respect of allowances for widowed parents is hereby amended such that for so long as there is ‘a qualifying child’ in relation t...More Button

I bow to Senator Crowley's experience in this matter. I support the recommendations and I have had a similar case to the one cited by Senator Enright. A person who is very severely disabled by arthr...More Button

I hope there is more than one.More Button

I detect a certain impatience in the House. I will not test the patience of the House or of the Minister, but I want to make a minor point. Nevertheless, I do not say it flippantly. I referred, when...More Button

I move recommendation No. 21: In page 135, before section 94, to insert the following new section: 94.—Sections 186 and 193 of the Finance Act, 1992 shall be amended such that the promotion of concert...More Button

I thank the Minister for his comprehensive reply. I agree with him about the “wandering minstrel” who travels through each member state in the EC. I accept that the person, as a result of Single Mar...More Button

Therefore, who is liable if a person is outside the jurisdiction and money cannot be recovered? Is it the concert promoter?More Button

I again thank the Minister. I do not wish to press the matter, but I would like him to consider it in future budgets and legislation. Recommendation, by leave, withdrawn. Sections 94 to 96, inclusive,...More Button

I move recommendation No. 22: In page 136, between lines 10 and 11, to insert the following paragraph: “(a) so as to ensure that VAT shall not be payable in respect of the provision by a person other...More Button

We are.More Button

I take the Senator's point, nevertheless there must be equity. One could argue whether that equity means that the rule applied to all people playing golf on all golf courses, or whether it did not a...More Button

I move recommendation No. 25: In page 139, before section 100, but in Part III, to insert the following new section: 100.—A Value-Added Tax (Refund of Tax) Order shall be made in respect of gifts or d...More Button

I am encouraged by the substance of the Minister's reply in which he offered to look at the matter and stated that it does not require an amendment to the legislation to do something about it. The Mi...More Button

Like Senator Enright my party is totally opposed to every section of this Chapter. I do not accept the principle of the tax. Even if that were accepted, to strike the level at £10,000 is unbelievabl...More Button

Recommendation No. 35 deals with proposals in regard to family businesses qualifying as assets in accordance with the capital gains acquisitions tax.More Button

The House is agreeable to allowing the Minister to range over the topic as he requires, there will be no difficulty about that.More Button

From the point of view of neatness it is helpful that we discuss several of these matters together as it avoids having to repeat things over and over again. I am prepared to accept some of the things...More Button

I am reassured on that count. What would be the effect of raising the threshold proposed in both recommendations 27 and 28? If we raise the threshold from £10,000 to £50,000 or to £100,000, by how mu...More Button

We should get rid of it then.More Button

I do not wish to try either your patience or that of the Minister, a Chathaoirligh; it has been a long day, but I would like to respond to him. In relation to the amount of capital taxes being collec...More Button

I move recommendation No. 29: In page 151, line 18, to delete “19.”. This recommendation concerns applying agricultural relief to probate tax in addition to capital acquisitions tax. I will await the...More Button

It should not be necessary for people to make joint ownership arrangements. The legislation should be consistent. There are procedures under the capital acquisitions tax and the agricultural relief ...More Button

I move recommendation No. 31: In page 153, between lines 13 and 14, to insert the following paragraph:More Button

I move recommendation No. 34: In page 159, line 6, after “gift” to insert “or inheritance”. We already partly dealt with this matter when we discussed recommendation No. 29. This recommendation is al...More Button

Recommendation No. 35 in my name and that of Senator Honan deals with this matter. It recommends that family businesses are treated equally so that it would be possible to pass them on in the same wa...More Button

I move recommendation No. 35: In page 159, between lines 11 and 12, to insert the following paragraph: “(c) the definition of ‘agricultural relief contained in section 83 of the Finance Act, 1980, we...More Button

I agree with Senator Enright's remarks. We appreciate the fact that the Minister has attended throughout the day and has dealt so comprehensively with all the points raised. He and his officials are ...More Button

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