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

It is not my objective to try to incentivise the use of the scheme by a particular date. By putting it down for the end of 2020, I recognise that the end date of the scheme is still quite a bit away. The experience I have of such schemes is that at times, there can be changes in technology and in how the allowances are used. It is helpful to have a point at which the scheme could end, to facilitate a review of it. That is the thinking behind this.

The Deputy asked earlier about the cost of the scheme. The annual rebate for this scheme in 2015 was €1.1 million for 65 claimants. That was the cost of the scheme at that point.