Edward Timmins (Wicklow, Fine Gael)

On a similar point, we should consider broadening the scheme. From my experience of working with companies involved in exporting and setting up overseas, often you might send someone overseas to source supplies, raw materials or whatever else for your operation in Ireland, or you might look at establishing an overseas entity to support your exports in foreign entities. That is something that Enterprise Ireland has always encouraged for Irish-based companies to set up overseas. We should look at a broader consideration of the benefits of the foreign earnings deduction.