Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The Deputy is right in saying that the key feature of it is that capital allowances may be drawn down over a shorter period of two years. So, he is correct in his question to me. He also asked about the relevant period, which is the period under which retrofitting expenditure may be claimed against this relief. That is from 2023 to 2025. That is the first question the Deputy put to me regarding the two years and four years. I was hoping that the section relating to this would appear a little later in the Bill to give me a bit more time to think it through and answer it. When I asked for the Deputy's discretion on it, I did not think it would be in the next section. I will continue to grapple with that one-----