Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

It is worthwhile acknowledging that all tax expenditures that have been commenced since 2014 have been subject to sunset clauses. Since that point in time, we have brought in the requirement the Deputy is referring to. In the last four annual reviews done via the tax strategy groups, we have looked at different elements of tax expenditures. In the 2018 report, for example, we included reviews of the employment and investment initiative, agri-tax, help-to-buy, the film relief and start-up relief for businesses. Each year, as we move through our tax strategy group process, we have looked at various tax expenditures.

As the Deputy may be aware, we are currently in the process of doing that for the research and development tax credit. Each initiative brought forward since 2014 has had a sunset clause. The most recent change made by me in the last budget on the tax credit for the film industry was also sunsetted.

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