Pearse Doherty (Donegal South West, Sinn Fein)
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Will the Minister of State clarify this point for me? The relief is only available to relevant employees. Relevant employees are defined on page 20 as employees who are here for 12 consecutive months, not as employees who give a commitment but as employees who perform the duties. If a relevant employee is somebody who has performed the duties for 12 months and this relief is only available to such an employee, how could somebody avail of the relief prior to performing the duties for 12 months?