Oireachtas Joint and Select Committees

Wednesday, 22 June 2022

Committee on Budgetary Oversight

Tax Expenditures Review: Discussion

Ms Deirdre Donaghy:

Not necessarily. All tax expenditures operate in different way depending on what they are and some of them are very easy to quantify. For example, research and development is a very clear cash benefit and it is really easy to pick that out and say, "This is the cost of your research and development tax credit." Some are more like offsets or are otherwise harder to quantify. We are talking about something that is so fundamental to the system, it is considered part of the benchmark and we do not call it an expenditure.


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