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

As it may be relevant to what we are discussing, I would like the Minister of State to tell us what further amendments are under consideration in the context of IREFs. He indicated in his opening remarks on this amendment that the potential exists for other amendments to be introduced on Report Stage. I would like to know the thinking on those amendments because it is relevant to what we are discussing now. Have the windows for first returns in respect of IREFs passed at this stage? I think the relevant dates were in January and July. IREFs have had a legal basis since January 2017. Were there returns in July? Do we have data on the withholding tax and so on? If concerns regarding the hoarding of land have led to this policy change, can the Minister of State explain what purpose will be served by providing for a delay of a further year?