Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I am pleased to do so. The provision is another attempt to align what we are doing on the tax side in terms of support for businesses wishing to look at exporting and spending time in emerging markets. We are aligning the list of countries that are eligible, under this initiative, with the integrated plan for trade, tourism and investment by the Department of Jobs, Enterprise and Innovation. The initiative is based on the best advice on where the potential lies for further growth for Irish businesses and, therefore, it is prudent to extend the list.