Paschal Donohoe (Dublin Central, Fine Gael)

The situation outlined by Deputy Doherty is possible, but there is one caveat, which is that the person must be resident in Ireland. People availing of the deduction must be resident in Ireland and abroad doing the work in order to qualify for the scheme. While it is possible for that to happen, and I am happy to go away and examine the scheme to see if there is any evidence of it happening, from the engagement we have had with Enterprise Ireland and the Department of enterprise, all the evidence we have is of a scheme that is being implemented in line with how we would want. It is always possible that a small number of people could be operating the scheme in a way that is not in line with the spirit of it, which is what the Deputy has described. I am happy to go away and see if there is any evidence of that. However, the indication we have is that the scheme is being implemented in line with how we would want, which is to deliver market diversification and grow exports. The answer to the Deputy's question is that it is possible. If there is any evidence of it, I will certainly ask Revenue to look at it and follow up.