Joan Burton (Dublin West, Labour)

First, there will be three days of debate on Second Stage of the Finance Bill 2012 next week. If there is any incomplete documentation, I will ensure that it is sent to the Deputy.

The SARP provision is on the advice of the IDA. In effect, the people who may benefit from this will be overseen by the IDA. When the previous Government was in power, the focus of tax breaks was in respect of bricks and mortar. This is a small provision for highly targeted individuals. It is not to do with property-based tax breaks on which Fianna Fáil spent billions per annum and which ultimately helped-----

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