Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On Second Stage, I indicated that my party may have particular concerns about some of the taxation policies in this legislation. However, given that they are the continuation of existing policies, we are not raising objections to them now because this is about maintaining the status quoin the event of a no-deal Brexit. We do not object to any of these sections on the basis that the advice we have been given is that this only maintains the status quo. As Deputy Michael McGrath said, we also ask that any deviation from that be signalled, although I understand there is no deviation.

If I understood him correctly, Deputy McGrath asked a valid question about the continuation of this policy. I understand this will continue indefinitely. However, does the Department intend to review some of these policies? For example, we just dealt with those in Britain who will still benefit from the artist exemption. Should that continue two or three years down the line? Is a general review of some of these measures intended after a sufficient period?

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