Oireachtas Joint and Select Committees
Wednesday, 22 June 2022
Committee on Budgetary Oversight
Tax Expenditures Review: Discussion
Mr. Matt McGann:
As Ms Donaghy said, the issue is around the question of what is in the benchmark. A tax expenditure is a departure from the benchmark, if we think of the latter as the baseline system. Colleagues from Revenue will correct me if I am wrong but I understand they do not take a view on what is a benchmark system. The Revenue report just lists all the costings without saying whether they are a departure from the benchmark.