Simon Harris (Wicklow, Fine Gael)
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With the permission of the Chair, I must respond because I do not want Deputy Doherty to get upset if I do not answer his question.

This is part of the roadmap for Ireland's tax competitiveness. It is important to convey that this is not just a stand-alone measure. It is one of the offerings to attract more foreign direct investment to Ireland.

The figure of 100 people alluded to by the Deputy relates to a costing that the Government set aside as opposed to an estimate. We did not know how many people would avail of it and we still do not know how many will do so. We do know from the IDA, the Global Economic Forum and the consultation that this initiative adds to Ireland's overall attractiveness as a location for FDI investment. I appreciate his point that we should sometimes take chances in a finance Bill. That is what the Government is doing but we disagree on the way to proceed.