Mr. Dermot Mulligan:

I thank the Deputy for those questions. There are questions to be considered about career progression. I referred to that in my opening statement. Regarding whether people want to move back into an office from a remote situation, that is, in a sense, a right to request to work in the office, which is counterfactual in a sense. They are all issues which are to be considered.

The Deputy referred to employer liability too. There are some real issues relating to employer responsibilities and obligations. The Health and Safety Authority has issued guidance relating to working from home. That plays a big part in how we balance the rights and responsibilities of employers and employees in a working from home situation. The Deputy referred to a case in a different jurisdiction, which has a different set of employment laws. It is an interesting issue. We need to work through a number of issues as we apply this policy and as remote working becomes more widespread and permanent. The Deputy raised commercial rates and the question of a rebate and tax credits. They are outside the scope of this Bill but they are issues which will need to be considered as remote working becomes a more permanent feature.