Gerald Nash (Louth, Labour)

This was an area I wanted to raise myself and I am glad that Deputy Timmins did, supported by Deputy Doherty. I would imagine there may have been discussions in any case, at some level, within the Department on this proposition about excluding, suspending or removing - whatever words we want to put against it - in the context of Russia. Given the EU sanctions regime and Ireland's position on Russia's illegal invasion of Ukraine, and the stated purpose of the foreign earnings deduction policy that it is designed to extend that business relationship between countries, I would imagine the Minister understands the argument. I would support and may myself bring forward amendments to exclude or suspend Russia from coverage under the foreign earnings deduction scheme, for all the reasons that we are aware of. This is a moral question as well.