Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

As the Deputy will be aware, the taxation commission report was published many years ago and successive policy from successive Governments has been marked by a reluctance to bring in new tax reliefs, although we introduced the rent credit for housing. Experts in the taxation field have always shunned the idea of tax reliefs.

However, we will examine it. We have done some good work on bicycles in the past that dramatically changed cycling behaviour. I am a keen wellness enthusiast but we all have personal responsibilities for wellness and physical activity. We should not lose sight of the fact that the State cannot do everything.

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