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

The legislation provides for carrying forward the relief but not the aggregation of expenditure the Minister has explained. If one spends €3,000 in 2014 and €3,000 in 2015 and makes the claim in 2015, under subsection (3)(d) one can make a claim only if the qualifying expenditure is €5,000 as per the amendment. One cannot make a claim before that date. There is an issue in that regard. Subsection (3)(a) must be amended to allow for aggregation. It was news to me that aggregation was intended to be provided for. It goes some way towards addressing the issue we had about the reduction by allowing for multiple contractors and aggregating over a two year period. It is getting closer to my thoughts.