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

I welcome the section. It is a modest step but a welcome one. Why is the exemption limited to one year? The Minister stated an overall review of benefit-in-kind vehicles will inform decisions in the next budget but it is not great certainty to be giving a company that might be considering providing an electric vehicle to an employee that the exemption has a commitment for one year only. I am not sure what impact that will have.