Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I was going to ask about the origins of the child care aspect and the gymnasium part of the measure. Will the Minister explain the allowance? I think I understood him correctly. The amendment allows for 100% of the cost to be drawn down in one year. Is that correct? Is it 15% over six years and 10% in the remaining year? What is the situation currently for capital allowances if an employer provides these services for employees? Can the Minister tell us whether any safeguards are built in, including anti-avoidance measures? If the facility was no longer used for the intended purpose, how long would the company have to use it to be able to claim the accelerated tax allowances? Would the company be able to keep all of the allowance? Would it apply only for as long as the facilities were being used?

See this speech in context