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

The Deputy asked how topics were picked for the spending reviews, and there are two different ways. A Department may recommend a topic to the Department of Public Expenditure and Reform or we may recommend one to it. The topics tend to be worked on between both Departments.

The Deputy also asked about health. I understand that the Department of Health has received the HSE service action plan for next year and is considering it. There was a HSE service plan for this year. I was also asked what I had done to broaden the base of corporation tax, and I can point to five measures in this area. First, I have reversed the lower VAT rate on the hospitality and services sector. Second, I increased betting duty. Third, I changed the taxation on commercial property. Fourth, I have increased carbon tax and, fifth, I have left the entry points for USC and income tax unchanged, as I have done in all my budgets. The Deputy is correct about the decline in stamp duty up to October. That has been driven by a decrease in the number of share transactions, upon which stamp duty is paid. We will have to look at what is driving that and see if the trend continues into November. The underperformance of stamp duty on share transactions has been the key issue this year.

The Deputy asked how we were engaging with different Departments on climate change. The process is being led by the Minister for Communications, Climate Action and Environment, Deputy Bruton, with my active support, and all our engagement in this area takes place through the climate action plan. Yesterday, I visited Lough Ree and was reminded of the many changes we have to make to deal with the huge challenge of climate change.