Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I thank the Minister. I have listened to the comments of the Minister and colleagues. The point made by Deputy Doherty about capital allowances is something we probably need to look at again.

I accept that the Minister is correct and there is a major benefit for employers. Ultimately, we will get some type of a blended working situation, a bit like that outlined to us at the committee last week by the Minister for Social Protection, Deputy Humphreys. We must also acknowledge, however, that there is a benefit to the State as well in terms of taking pressure off the street space and housing in Dublin, for example, but also in terms of carbon emissions. If people are not travelling or commuting long distances to work, there is a direct impact on our emissions profile in transport and on air quality, especially particulate matter. The State benefits as well in this regard.

The Minister is correct on the matter of people paying tax in the country where they are resident. There are also data protection issues and the management of data that could cause problems if people are working outside of this jurisdiction. Having listened to what all my colleagues have said, along with the Minister's comments, we will look at the amendment again in advance of Report Stage.