Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I do not want to focus on the controversy about the payment of tax by multinationals. However, will Mr. O'Leary outline the level of engagement between IDA Ireland and the Department of Finance prior to the budget? Is there a structure in place for liaising with IDA Ireland?

I recall two minor issues that arose last year. A tax incentive was given to the employees of Irish companies abroad on business for a specified number of days in the year. There was also an arrangement whereby education fees of up to €5,000 per child would be paid to executives who relocated to Ireland. Who dreams up these measures and do they have a real effect?