Shane Cassells (Meath West, Fianna Fail) | Oireachtas source

The point on quantifying is interesting. It was analysed by Dr. Brian Keegan in The Sunday Business Poston 3 November under the headline "Taxing times ahead at TDs' clinics". I am sure Mr. Cody read it. On the point of quantifying the figure, again on the record, in response to a parliamentary question, the Minister said it is not possible to quantify accurately the anticipated increase in tax revenue arising out of any abolition or reduction.

I will skip to an individual issue pertaining to this because of how it is being addressed. Revenue is looking at a broad range of sectors that are impacted and I have read through the list of items being taken into consideration for flat rate allowances. I am interested in a particular sector, which is the mining sector. Only one mine is impacted by this, which is Tara Mines in my home town of Navan. It the largest zinc mine in Europe and employs 620 people. It is a primary industry. On the list, the mining industry has the second-highest allowance, second only to the RTÉ orchestras. It has been in operation for more than 40 years.

In his earlier statement, Mr. Cody said these allowances have been in place for a number of years. I have copies of correspondence going back to 1990 on all of the reviews that have taken place. The frustration is that going back over these 30 years the allowance was increased through engagement with Revenue and the mines but now there is genuine fear it could possibly be gone. I was interested to hear Mr. Cody say there could be increases within the review. As was raised earlier, I know the workers are due a wage increase in 2020 but this would be eroded if the allowance goes. The allowance for the mining industry is €1,312. Will Mr. Cody comment on this?

What is the process of the review? Mr Cody said the report to be published will be comprehensive. Earlier, he touched on the public consultation. I want to ask about this engagement with the unions. Mr. Cody and Mr. Tom Kiely in particular were very kind when I raised this matter last year. I have a letter from the Revenue to SIPTU pertaining to the miners. It is dated 26 January 2018 and sets out the nature of the allowance. Was anything beyond a desktop study done in respect of the review?