Martin Mansergh (Fianna Fail)

A Procrustean bed means a very inflexible arrangement. People need to be able to plan into the future regarding tax. Some tax reliefs are introduced for a specified period of time, for example, two, three or four years. Sometimes, these reliefs are extended for a further period. Other reliefs are clearly intended to be permanent or semi-permanent features of the tax system. It may not be in the public interest to have serious question marks hanging over the longevity of every tax relief. I am not in favour of this recommendation although I do favour the part of it that stipulates that there should be maximum transparency regarding reliefs. However, I think this can be achieved through other means.