Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

On the basis of the Minister's reply, on the reason for inserting the year 2022, is it is consistent with the policy of conducting a review of new tax expenditures after a five-year period?

The measure, as currently drafted, is a blunt ending of the credit come 2022. I do not think that is the intention or what the Minister is seeking to do. Therefore, if the Minister was willing to remove it on the understanding that there would be a five-year review of the effectiveness of the credit, I would be happy.