Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The Deputy raised a number of examples, some of which could be subject to BIK and others of which will not be. The Revenue Commissioners are broadly confident that the BIK policy, as currently defined, is being implemented consistently across the economy. During their review of it, though, they identified this gap, which is what we are looking to address. We have no evidence of there being significant comparable issues in other sectors. Were that to change in any way, no doubt the Revenue Commissioners would revert to me and make a request, and I would make a legislative change in that area.