Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

I am conscious we have only a few minutes left before we reach the two-hour time limit, which we have to adhere to because of public health advice. I will ask briefly about the special assignee relief programme, SARP, the recent review and the justification given by Indecon to extend it. Will the witnesses briefly outline their views on that? Then we will make sure we finish by 11.30 a.m.