Oireachtas Joint and Select Committees
Wednesday, 22 June 2022
Committee on Budgetary Oversight
Tax Expenditures Review: Discussion
Ms Deirdre Donaghy:
The list largely looks at what measures got a formal econometric review. Many other things happen instead of a formal econometric review. The PAYE tax credit, for example, does not have a sunset clause and it does not get formally reviewed. It is a measure, however, that is highly unlikely to ever be taken away. What happens is that it is considered annually in respect of whether it should be increased or decreased. It is-----
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