Matt Shanahan (Waterford, Independent) | Oireachtas source

I will suggest a couple of measures, one of which is a tax warehousing scheme again this year. I believe a lot of companies are still trading from the subsidies that came through during Covid. They will have a difficult time later in the year. Beyond that, could the Minister consider putting tax credits on utilities rather than looking for a windfall tax that gets to everybody? It would mean that the high users would end up getting a tax credit. They are the ones that are in manufacturing.

Beyond that, perhaps there could be a regeneration of the stay-and-spend tax credit. This was a very difficult scheme to get at, but it was well worth doing because it targeted the restaurant sector whereby people were given credit. Perhaps this could be backdated to this year, not to next year's tax bill, so people could see the benefit.

With regard to insurance, I do not like to highlight any individual cases here, but €145,000 was awarded in the courts during the week for a dislocation of an elbow at an equestrian centre. While those types of claims are carrying on, we will not get any reasonable reform of insurance when payments are still being awarded at that scale.

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