Paul Murphy (Dublin South West, Anti-Austerity Alliance) | Oireachtas source

This section relates to the extension of the foreign earnings deduction which is a tax break to a relatively small number of people. I am opposed to this section and would like to hear the Minister's explanation for it, why it is adding to the number of eligible countries on the list but also reducing the number of days. As far as I can the see the qualifying days have gone from 60 days, to 40 days to 30 days. It is another tax break for a small number of people with no particular rationale.