Seán Barrett (Dún Laoghaire, Fine Gael)

——point would be criminal. I am pleased the Minister is making provision in this regard. Perhaps we might have an opportunity to discuss the issue further in respect of next year's Finance Bill.

There are two parts to section 15, which concerns the assessment of days spent outside the country. The Minister said the change in question will occur as and from 2009. Is it reasonable to expect somebody to change lifestyle from one year to the next? Would the Minister not consider that the appropriate date should be 2010? That would give people a chance to make alternative arrangements. The Minister is changing regimes all of a sudden and this will affect many people. Ultimately, he will lose revenue because of this move. The fewer days a person stays in this country the less money will be spent. To change from one regime to the next on 1 January appears to me somewhat harsh.

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