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

The one for the film industry requires training. This is similar to a planning permission that requires local employment. It has a clause that we might not see in other tax expenditures. Is there a more comprehensive review of how it is working? Unlike direct expenditure, there is no performance budgeting for tax expenditure. The committee spends a lot of time speaking about equality budgeting, gender budgeting, well-being budgeting, poverty proofing and child poverty proofing. There are all these metrics we are trying to push Departments to put in place. It does not really happen. Perhaps the newer ones are better at saying what the measurements are. It is not yet happening at the level of tax expenditure, which, in real terms, is spending. Where there are particular clauses, are we doing something different?