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

Mr. McGann has made a good argument to put sunset clauses in older tax expenditures, because he is saying that the newer ones are now crowding out the work in this regard. We can see from the relevant table that some of these have been there since 1999, some 23 years. They have never been reviewed or at least there are no records of there having been a review. They do not have a sunset clause, and this is a good argument to put one in them, if it forces the Department to review them.