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

Is the Government minded to introduce such a scheme? A good deal of preparatory work was done by the working group and it can be done in a manner consistent with European Union VAT law. I fully understand that the liability has to be capped. It is capped in Denmark at €20 million. I do not believe anyone is suggesting that we should start at that level here but it would be a real breakthrough if we could make a start on this. It is an issue on which there could be cross-party support and people of non-party could contribute to a consensus to make a move on this in the budget year 2018, but that means doing a lot of work over the course of 2017. It is very deserving and it should be done. I will withdraw the amendment on the basis that the Minister will come back on the details of that.