Cormac Devlin (Dún Laoghaire, Fianna Fail) | Oireachtas source

I thank the Minister and commend him in particular on the work done in relation to the tax credits and the tax bands. The programme for Government commits specifically to developing a circular economy and legislation in that area is being progressed, as the Minister knows. The structural shift to a circular economy should be supported with taxation changes to support labour intensive sectors that underpin the repair of goods, particularly consumer goods, and retrofitting, in addition to the traditional labour intensive sectors such as tourism, hairdressing, and personal services such as home care, which will be needed to support an ageing population. Conversely, VAT and other taxes on IT and automated services should be reviewed to ensure that they are fit for purpose and effective in the modern era. I look forward to hearing the Minister's views on this.

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