James Reilly (Dublin North, Fine Gael)

I shall do my best with the assistance of the Ceann Comhairle.

I seek clarification on the pending legislation. The Tánaiste indicated that the measure announced yesterday was a tax relief provided in the form of a tax credit. When I telephoned the Department of Finance this morning, I was informed that the tax relief would be provided at the applicable rate, either 20% or 41% of the relevant sum.

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