Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I apologise because I had to step out of the meeting so if I ask a question that has already been asked, please tell me and we will move on and I can get the answer from the transcripts later.

Take me through the process. The witnesses referred to the relief that was introduced this year for landlords - is that classed as a tax expenditure? Take me through how we even come to that stage initially. Who decides that there needs to be a change? What data is used? In the PBO documentation we have a graph that was taken from the Commission on Taxation report 2019 which talks about the pathway to introducing a tax expenditure and states the first step is that a policy analysis is done. Who decides on a tax expenditure being introduced? Is there a group of officials in a bunker somewhere or would a group lobby the Department? How exactly does it work or how is it kicked off?