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

The Minister spoke about the potential unintended consequence of the measure being extended to employees. The issue is that non-executive directors are not employees of the company concerned. Non-executive directors are providing their expertise and their experience to guide businesses in Ireland, which should be encouraged. We are speaking of expenses that are actually incurred and vouched. There is a very strong argument for not taxing that.