Patricia Ryan (Kildare South, Sinn Fein) | Oireachtas source

I know it is getting late in the evening, so I will finish with this point. Recommendation 9.11 states that the special assignee relief programme, SARP, should be subject to further restrictions, and its continuation subject to regular review as part of the tax expenditure review process. What are the witnesses' views on how SARP should be changed, or should it be removed altogether?