Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I will not labour the point, but the idea of start-up reliefs is positive. It gives an injection to a company of a relief and all companies would hope to be profitable within the first decade of operations. The provision, however, allows for a company in year 11 to continue to avail of start-up reliefs. The indefinite carrying forward of the relief does not make sense. Perhaps three years is too short although I did not think so. The amendment has been ruled out of order but I just wanted to raise the point with the Minister.