Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On that suggestion in terms of a recommendation on the level of claims, caps and so on, I agree with Mr. Coffey's proposal that we should be doing this annually or at least biennially because there have been dramatic shifts in terms of research and development tax credits in recent years and we need to keep up to speed with them. Is Mr. Coffey familiar with the document dump, one of those we get on budget day, which included an analysis of the research and development credit? I believe it came out on the day of budget 2017. There were recommendations in it in respect of the research and development tax credit but they were never given effect. Has Mr. Coffey looked at them?