Dan Boyle (Cork South Central, Green Party)

Will the Minister accept that the focus of the current review of tax reliefs is somewhat misplaced, that not only should we look at whether the existing reliefs are effective — many of us believe they cannot be justified — but that we should put in place mechanisms regarding how any future relief might be introduced, what sort of democratic accountability is attached to them and whether they can be cost-effective during the term in which they are meant to operate? Such mechanisms do not exist for any of the current reliefs and we need them if we are to have any faith in any such reliefs to be introduced in the future.

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