Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael) | Oireachtas source

Are we talking about legislation or the Revenue Commissioners changing some of their rules? If we want assistance dogs to be exempt from dog licensing, can this be done through the Revenue Commissioners and would it be a case of no more than the current allowances for guide dog users being extended to all assistance dogs? I would think this rule is coming from the Revenue Commissioners.