Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I thank the Deputy. We will certainly examine that. The legislation is only being drafted at the moment. The plan is to have the legislation through the Houses by the summer recess and to impose the tax both in September 2023 and September 2024 retrospectively on profits made, but we will certainly examine the starting point. The legislation is not yet agreed by Cabinet, so I will give the Deputy's suggestion some consideration.

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