Michael Noonan (Limerick City, Fine Gael)

The Deputy tabled amendments Nos. 10 and 11 on Committee Stage and my response remains the same. The focus behind the provision of the relief in question is to assist in the development of new markets for Irish exports in the BRIC states. The Deputy seems to be proposing that where an employer is either unable to demonstrate an increase in the volume of trade with the relevant state or where there has been no increase in the volume of such trade, the relief should not be granted to employees who work abroad seeking to generate new business or market share. Apart from my being conscious of the practical difficulties the proposed requirement would impose on claimants, I am conscious that preparatory and substantive work in the relevant states would not always yield measurable results. I do not propose to accept the amendments. It would be wholly unreasonable and impractical to impose such requirements on employees or employers.

Given that I do not propose to accept amendment No. 11, it would not be possible to provide the detail suggested in a report for Dáil Éireann as proposed in amendment No. 10. However, information regarding the volume of relief claimed under the section will be available through the usual channels.

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