Michael Noonan (Limerick City, Fine Gael)
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I would have to agree with the Deputy that the introduction of any such concessions immediately prompts calls for others. I would respond to these by noting that work on examining the submissions received is continuing and, should further legislative changes be identified, I will take the appropriate steps to introduce them, as necessary. That work will take account of the principles referred to and the need to review such principles or guidance to ensure consistency of treatment between taxpayers.

It was a particular problem with foreign direct investment companies and I have moved in that respect to incentivise them and ensure those flying in from California or the east coast of America can claim. Very little case has yet been made along the lines the Deputy has outlined. As I said, we are doing a general review of the tax treatment of expenses and it is still open.