Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

The company pays the stamp duty to Revenue. I am not going to rehearse the arguments. These are issues for the Minister for Health to deal with. The Deputy knows the Government's position on this issue. We need to see further progress. What model we follow ultimately is an issue for the Department of Health and for the Government. In respect of this section the Minister for Finance is simply implementing a recommendation of the Minister for Health. The Revenue Commissioners collect these funds through the stamp duty as it applies.