Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

I want to comment on the naval tax part of section 10. It is my understanding that this only applies to the days at sea and there are concerns with ships being tied up and understaffing, when those who are available to go out to sea cannot do so.

Has any consideration ever been given to changing the number of days? I will just ask that question initially. Will the Minister also explain how it ties into wider reform?