Martin Mansergh (Fianna Fail)

Before a change is made in the stallion tax relief scheme, we should examine where tax sovereignty begins and ends and where State aid applies. We should bear in mind that this scheme has existed since the late 1930s rather than 1968 or 1969, when it was ring fenced. I am sure the Minister will approach the question of tax residency in a strictly pragmatic fashion because it is the economic interest of the country that counts. If the period of 180 days is reduced to, for example, 40 days, this is the amount of time people would have to spend their money.