Brian Cowen (Laois-Offaly, Fianna Fail)

A memorandum for Government is at an advanced stage of preparation. It sets out the background and rationale for this country getting involved in and providing an initiative in this area. Clearly, if there are issues they will be considered presently by the Department of Finance and the Revenue Commissioners in the context of the preparation of a finance Bill. The normal avenues of discussion or consideration are being given to issues. They are being thought through to see whether initiatives or provisions can be brought forward to assist this area consistent with the recommendations that are set out in reports which identified the potential for this to proceed. It is normal practice that until consideration is finalised by Government in terms of the general policy areas concerned or any specific initiatives that require statutory provision such as, for example, the finance Bill, they would be provided for in the normal way at the time of publication of such legislation.

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