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

We could not introduce it for just one employer or one set of employees. That would not be fair. We should bring in pay-related benefits. There are disputes about it, by the way. I think it makes sense. The more you pay in PRSI the more you should get back out. Other people take a different view and think that is inequitable. In particular, people on the left oppose that concept. I do not. I hope we can get that done, but it would not be possible to do it for one set of employees. That just would not be fair. It has to be done for everyone because everyone pays PRSI.

As regards the matter Deputy Brendan Smith raised about a tourist exemption, we are pursuing that with the UK authorities and the British Government. When I was in Jersey at the British-Irish Council not too long ago, I discovered that there is an exemption for people making day trips from France to Jersey, so there must be some degree of flexibility around this. Could people coming to visit this State, the Republic of Ireland, not be exempt if visiting Northern Ireland for a few days as well? We are raising that issue with the UK Government and it is hoped we will get some progress on it.

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