Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

I have a final question. I am aware we are already in the budget 2023 cycle. As we move further into that process, I presume all the witnesses are working very hard on the cost of living issue. It is very volatile and there is much social pressure, both political and worldwide, to address it. This committee will be working on the issue of tax expenditure in the next few weeks. With the budget looming, we are examining that aspect. Is there consideration in either Department of a review of tax expenditure as it relates to the cost of living? When we discuss it at this committee, we might examine it in the context of fossil fuel subsidies, foreign direct investment or whatever it might be. Is that something the witnesses are reviewing in terms of the cost of living? We have heard from the Parliamentary Budget Office that 23% of tax expenditure, which is a spend of approximately €7 billion, has not been reviewed recently.