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

-----some kind of a perception of me. It is correct that the decision I made on SARP is factual but what is not factual is the Deputy looking to create a perception of me as making tax decisions that look to benefit an elite. I am as aware as the Deputy, as I say to him on many occasions, of the type of suffering or difficulty to which he refers. The decisions I made, which were factual, with regard to SARP, are driven by my view that not having such a scheme in place over time could affect employment in the international part of our economy.

That is all that motivates my views. I am expressing it as the Deputy brought the special assignee relief programme, SARP, into the debate. It is welcome that the Deputy has acknowledged that there would be a demand for making part of the tax code relate to refunds. It would create a demand and expectation that it would happen across many existing reliefs. I am informed that were it to happen, the overall cost would be the figure the Deputy and I have adebated.

I am being told to repeat again that it would be very difficult technically to do what is set out in the amendment. I am aware of some of the policy merits of refundable tax credits and know of the effect on those on low income. I am informed that it is not something we can do.