Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

With regard to the sources of tax within the State, the commission highlighted a number of areas in relation to capital gains tax on rezoned land and the gain there.

There is the whole issue of transport, motor tax and revenue on fuel. If half of us are driving electric cars by 2030, as the fuel pumps are removed, not as much revenue will be coming in. There is employers PRSI, and this State has one of the lowest rates across Europe. There are a number of areas that are highlighted in the report. From the point of view of Revenue, and I know it is a policy issue, are there obvious areas to consider? With regard to motor tax, for example, how does Revenue see that play out if we lose approximately €1 billion in that area, and we can see it decreasing in recent years? What should happen in that regard? There is also the shortfall due to EVs.