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

I will look at three factors, namely, the level of employment within the affected sectors, the level of transactions within the affected sectors, and what we think the public health guidance will be for those sectors in 2022. This will be a matter that I know will be touched on in any event in the tax strategy group process but as I approach the decision point for the 2021 budget, the factors I will consider will be employment, the number of transactions within the sector and what the public health guidance will be for the following year.