Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I am happy to commit that we will provide for this in the tax strategy group papers next year and that will allow adequate time for consideration of the policy issues in the lead-up to the budget. It is important that, at a time when there is significant policy change in European capital markets as we seek to support our own domestic capital markets, we take account of any unintended consequences. That can be considered as part of a fuller examination of this issue, and we will publish that as part of the tax strategy group papers for 2024.