Pearse Doherty (Donegal South West, Sinn Fein)
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When this was announced in 2012 I challenged the Government and Deputy Burton, who was not Tánaiste at the time, stated on Leaders' Questions that it was critical we attracted people to help create more jobs, that the projected cost of the relief for up to 100 individuals, which never materialised, over a period of time was between €3 million and €5 million and that it was very modestly targeted. I stated it was open-ended and contained no requirement to produce one job in the State, which it does not.

Deputy Burton went on to say that the requirement by the IDA is that each of these individuals would generate 50 jobs. That is on the record. Is it the case? If each of the individuals concerned generated 50 jobs in 2013, some 1,500 jobs should have been created. Only 25 jobs were created. The intention of this Government at the time the relief was announced was that each of these individuals would meet the requirement of the IDA to generate 50 jobs but this has not materialised. This requirement was not stated in the legislation. Either the Government mislead the Dáil or this was not the requirement in the first place. Would the Minister of State acknowledge that the stated intention of the Government in 2012 has fallen flat on its face, given the fact that only 25 jobs have been created as a result of 36 employees taking up this tax relief benefit?