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

As I indicated earlier, the issue of refundable tax credits is something my Department looked at a number of years ago but I believe it now merits further consideration. On Committee Stage, I said that this would be done through the Tax Strategy Group, TSG, process. I do not believe the implementation of this will be as simple as Deputy Doherty is saying, but I accept it is a matter that needs further consideration and it will happen in that process.

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