I move amendment No. 71:
In page 36, paragraph (a), line 12, to delete "not resident" and substitute "neither resident nor ordinarily resident".
SECTION 25
Could I just ask if this change is in relation to residents not ordinarily resident, arising out of the later provisions in the Bill, the new section 141, which we will debate on Friday?
Amendment agreed to.
Question proposed: "That section 25, as amended, stand part of the Bill."
I understand the purpose of section 25 is to give a full credit for dividends paid to non-residents and this arises out of representations made by Belgium and the United States. With regard to the health levy, the youth levy, the training levies, will they be given the full credit? It has been put to me that they are still a problem with the Department of Social Welfare.
No, they are not covered by it.
We appreciate that the logic applied to income tax could equally apply to those levies.
The difficulty is that the liability is there. The collection mechanism would be a slightly different thing.
The health contributions are collected by the Revenue Commissioners. Perhaps, the Minister would consider it between now and Report Stage. It has been suggested to me that it would create an anomaly between PRSI and levies.
I do not think it would be easily done on the Finance Bill anyway.
I was told that the reason it was not being done was that it involved other Departments and other legislation.
Question put and agreed to.