Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

Of all the issues we need to future-proof, for instance, I do not agree with referring to the taxation from foreign direct investment as "windfall". That presumes it is limited in its happening. We should assume that it remains constant, unless and until - I hope - it will not be part of a removal from the country, by one means or another, of foreign direct investment, which we depend on. It is a fundamental part of economic performance at the moment.

Has the Department identified other issues in the same timeframe which might be challenging in terms of needing to address and future-proof them?