Paschal Donohoe (Dublin Central, Fine Gael)

I will group the Deputy's questions together. First, as to why the scheme has been extended to the Philippines and Türkiye, this is on foot of engagement my Department had with the Department of Enterprise, Tourism and Employment and Enterprise Ireland. We are guided by them in the expansion of the scheme. I very much want to avoid a situation where the scheme is made broadly available across the world, for the simple reason that we already have healthy exports to the majority of the world. Enterprise Ireland and the Department of enterprise have advised us that they believe there is potential with these two countries to deliver against the Government's aim of trade diversification and to grow our exports within those two economies.

This will accompany supports that Enterprise Ireland either has made available or plans to make available regarding Türkiye and the Philippines in order to help Irish companies grow there.

The Deputy made the point, as I understand it, that a company may not have exports within a particular market but that this scheme is available to somebody who is working for that company and is present within that market. I understand the Deputy's point, but it is very possible for somebody representing a company to visit a market repeatedly over many years while they have no business there in order to get business there in the future. For some of the markets in which our companies operate, and I am sure the Deputy will understand this, it can take some time to develop business relationships to grow exports. For the period in which that business engagement is taking place, it is appropriate that this scheme be made available.

The Deputy made a point about conditions that are being made here. My view is that an increase in remote working arrangements, which has happened, could dilute the policy intention of this relief, which, as I have said, is all about helping Irish businesses to grow exports in places they do not currently have them or where they are at a very low level. That is why we are bringing forward conditions regarding the fact that they must be present in the relevant state for the purposes of the performance of the duties of their office or employment. The amendment aims to make it so that they have to be present in this country for reasons of work, that the work relates to the location they are in and that they are present in this relevant state, and reasonably required to be so, for the performance of their duties. We have also laid down some further criteria in the scheme regarding the number of days in a tax year. We have made clearer what needs to be a qualifying day for it to be one of the days that counts.