I support Senator Paul Coghlan on the damage caused by vandals to the cross at the top of Carrauntoohil which, as part of the Oireachtas charity walking group, I had the pleasure to climb. It is nice to have a photograph taken at the top which is identified by the cross. It is a shame vandalism had to occur at the top of it.

I wish to raise a European taxation issue. A PwC report at the weekend highlighted Ireland's effective corporation tax rate as being 12.4%, 0.1% away from the official figure of 12.5%. For business, this means that what one sees is what one gets. Businesses across all sectors pay, more or less, the same effective rate. In other words, this proves what many of us already knew that our corporation tax is transparent and fair. This is a point which needs to be emphasised and made clear to our European neighbours. Other countries that compete with us and are concerned about our rate of corporation tax, as well as elements within the country such as the Socialist Party, in order to score political points, have attempted to suggest multinational corporations are not paying corporation tax. As proved in the report, this is incorrect. Ireland's corporation tax rate is fair and transparent. Other nations envy our success.

The Socialist Party wants to see that success end. If we compare other nations, some of which are praised by the Socialist Party as so-called fair tax nations, we can see that France, although it has a stated corporation tax of 33.3% has a real rate of 7.4%, according to the report. That is a hefty gap of over 25 percentage points between what France states a corporation will pay and the average that it actually pays. In Ireland there is no such gap. There is no litany of loopholes or a bureaucratic bible that one must ram through just to set up a business. That is why Ireland is such an attractive location for business. It is an important point that is worth raising.

I absolutely agree with the congratulations to Katie Taylor who is an excellent ambassador for Ireland, women and Irish sport. I am not surprised that so many people on the Government side seem to see her as a patron saint these days. To judge by the shifting of offices going on within Fine Gael, they will be doing very well to get to five years in a row. In recognition of Katie's achievements, people on the Government side are looking on enviously at the prospect of five years in a row.

I wish to second the amendment to the Order of Business proposed by my colleague, Senator John Crown, to the effect that the Minister for Health attend the House.

I also endorse what he said about Asia Bibi, a simple labouring person who dared to speak up for her faith and now finds herself sentenced to death in Pakistan. It is really important that Ireland speak up for people who are persecuted for their faith and beliefs, wherever they are in the world. Christian minorities in particular are under terrible pressure in the world today.

I ask the Leader to arrange for the Minister for Finance to attend the House to address the widespread confusion around a particular proposed change to capital acquisitions tax in the Finance Bill. Section 82 which provides that money paid by a parent for the support, maintenance or education of a child will not be considered as a gift or inheritance for tax purposes where it would be considered normal expenditure of a person in the parent's circumstances and is reasonable having regard to the financial circumstances of a parent. It is proposed to change this and cap it in order that payments by a parent to an adult child above the €3,000 annual small gift exemption threshold could be liable to tax. I realise that the Revenue Commissioners are concerned about abuses, but frankly these new limits would mean that adult children who are not under 25 years and in full-time education would no longer be able to argue that a wedding or holiday gift was a way for their parents to support or maintain them. Once the gift is over a certain value, therefore, tax bills could arise. So-called dig-outs given to adult children in financial distress would attract the Revenue Commissioners' gimlet eye. The new proposed limits are a sledgehammer to deal with a perceived problem.

The Senator is way over time.

It is generating widespread confusion. Will a parent who covers the cost of a wedding reception now have to declare this to the Revenue Commissioners? I would be grateful if the Minister could attend the House to provide some clarity on this matter.