Oireachtas Joint and Select Committees

Wednesday, 22 June 2022

Committee on Budgetary Oversight

Tax Expenditures Review: Discussion

Mr. Matt McGann:

I will pick up on several points. What the Chair is saying about the sunset clauses goes back to her previous statement that there might be better ways of delivering initiatives. It is important to state that just because measures do not have a sunset clause does not mean that we do not consider whether there might be a better way of delivering the desired outcomes. Just because something has been on the books for a while does not mean it is never looked at again, even if a formal cost-benefit analysis is not undertaken etc. The only issue regarding extending the use of sunset clauses is that we must be realistic and honest in this regard. There is a resource constraint concerning the number of tax expenditure elements we can examine annually. To be honest, it is about-----

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