John Lahart (Dublin South West, Fianna Fail) | Oireachtas source

I thank Mr. Cullen for his statement. I have questions on three matters. Members of the committee do not attend as interrogators, and I thank Mr. Cullen for his public service. It is a new area that the Committee on Budgetary Oversight wishes to consider initially before deciding whether it is worthy of deeper inquiry. It is not lost on us that the Department has a wide range of responsibilities and there are a limited number of people working there.

The figures show that tax expenditures account for approximately 10% of total tax expenditure. Will Mr. Cullen elaborate on that? Is it worth benchmarking internationally? Does the Department already do that and, if so, how do we fare compared with other countries? Is it reasonable to benchmark it and what is the purpose of so doing?

We were informed that tax expenditures post 2014 have sunset clauses. Will Mr. Cullen comment on that and, for example, whether there are different sunset clauses for different expenditures and, if so, why? This is a learning exercise. Sunset clauses did not apply before 2014. Are those tax expenditures under review? I doubt Mr. Cullen will have to hand a list of all tax expenditures still in existence that are not subject to a sunset clause, but he might revert to the committee.

In summary, will the Department provide a list of tax expenditures that are subject to sunset clauses, as of 2014; a list of tax expenditures from before 2014 that are not subject to sunset clauses, because I presume there cannot be any from after 2014 that are not subject to sunset clauses; and a briefing note about the lists? That information in due course would be useful but if Mr. Cullen has any brief comment now, it would be useful.