Richard Bruton (Dublin North Central, Fine Gael)

Unfortunately, I did not hear whether the Minister said the commission would consider this. I know other jurisdictions have considered, for example, having a minimum tax charge for people on a lower threshold of days or for people who spend a substantial amount of time in Ireland but fewer than the 183 days. They have talked about minimum contributions and people have looked at different ways to tap this. Is that being studied by the commission in order that we can see the full range of options in this territory?

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