Richard Bruton (Dublin Bay North, Fine Gael) | Oireachtas source

That is an issue that will have to be considered in the context of the Finance Bill because it is a tax concession. Each year, the Minister designs conditions on any tax concession, which involves the taxpayer giving up resources, to ensure that whatever we invest in is going to provide a useful impact in the locality. It will be an issue for the Deputy to put before both Ministers, Deputies Creed and Noonan, the merit of the case that he is making that the conditions that are now there should be broadened. That is an issue for the Finance Bill, when the tax structure is assessed each year.

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