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

SARP is only justifiable if there is demonstrable evidence that it has led to additional investment and employment. That is the key measure of whether SARP is a success but the jury is out. It is a controversial scheme in light of current developments. There must be an evidence-led demonstration that by bringing key decision-makers to Ireland, who are the top executives in many cases, will lead to investment decisions that are favourable to Ireland and, thus, have a favourable knock-on effect on employment. If that is the case then I will stand over the scheme, defend it and call for its extension.

I understand that the Minister's Cabinet colleague, the Minister for Transport, Tourism and Sport, wrote to him in September on behalf of the National Civil Aviation Development Forum. He raised a number of issues about SARP, particularly about aviation leasing. In his letter two issues were raised. First, a requirement that an employee works for the company in an overseas location for six months prior to availing of an assignment in Ireland. The criteria was 12 months up to the past couple of years but it was reduced to six months. Second, the Minister for Transport, Tourism and Sport has conveyed that the forum contends that the current limit of five years should be extended. These issues are not in the Bill. Does that mean that the Minister has considered the proposals but rejected them?

I have made the point that justification for the scheme should be based on additional investment and employment that is created in Ireland as a result of SARP.