Brian Cowen (Laois-Offaly, Fianna Fail)

As I stated, I introduced restrictions on tax reliefs, the benefits of which will emerge in the statistics over time. Some of those who criticise me did not introduce these types of restrictions when they had an opportunity to do so.

To respond to Deputy Bruton's point, an evaluation of the tax schemes I have introduced was published on the Department's website. I am, therefore, aware of the recommendations. As I indicated, in having a general discussion about tax reliefs I do not want to create anticipation that schemes will be introduced either in the budget or subsequently. This is a matter for decision at the appropriate time.

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