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

In each of the Finance Bills that I have done, I have examined how these entities are taxed, and I have made changes to them where necessary. I will do that again to ensure that we are taxing them in a way that is comparable to how they are taxed in other countries but recognises that they play a role, for example, in commercial property that I believe is valuable.