Pearse Doherty (Donegal South West, Sinn Fein)
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I have no problem with the amendment but on the issue of the effectiveness of the tax credits, we are addressing what the Minister sees as a barrier to the uptake. However, this is the third Finance Bill in which we have amended this key employee tax credit for companies to be able to use the research and development credit and provide it to a key employee to write down their tax liability. This is the third year we have brought forward measures to assist this cohort of individuals. How many are availing of it this year and what is the effect on jobs as a result of it? Would there have been an effect anyway?