Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, there are two ways to do that. Either we tax new areas or, if it is justified by where the economy stands and we need the revenue to do something in our country, we increase taxation on areas where there are currently very low levels of taxation. In last year's Finance Bill, we introduced a sugar tax, which commenced at the end of April, and we increased stamp duty on commercial property. The tax strategy group, TSG, papers that will be published at the end of the month will lay out many options for broadening the tax base. I have made decisions on none of them.