Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I appreciate that. Outside the political party process, this committee has a role, irrespective of parties, whereby we can submit a report and hopefully come up with some recommendation in that regard.

I return to the cost issue. The highest cost of this tax expenditure was €26.7 million in 2009. It dropped to €26 million in the year before it was abolished. At that time a third of trade union members were not availing of this tax relief. This tax relief was valued at €70 per person; there was a cap at €350 at the standard rate of tax. Why did people not avail of it?