Cian O'Callaghan (Dublin Bay North, Social Democrats)

I welcome that the Tánaiste has brought forward this amendment. I ask for a couple of clarifications. First, why has it taken this long for Russia to be taken off the list? Why did it remain on it in 2022, 2023, 2024 and 2025, given the invasion of Ukraine started in 2022 and there have been brutal attacks on civilian populations there? Second, does the amendment the Tánaiste has brought forward mean people will still be able to claim the relief until the end of this year? Why is 2025 included for claims? I acknowledge that he said the latest data show no claims were made by Russia, but why make provision for people to be able to claim this tax relief this year, given that sanctions have been in place for several years? What is the logic for doing that and how does the Tánaiste justify doing it?

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