Brian Lenihan Jnr (Dublin West, Fianna Fail)

Let us be clear about what we are doing. We all maintain property-based tax reliefs are wrong. Then we turn around and suggest a new one. We must be consistent and we must make up our minds. I agree that a cost benefit analysis is of great benefit in deciding on these matters and it may be desirable as an aspect of national health policy. One would examine what it would cost for the State to establish this infrastructure, how important the infrastructure is and how much it would cost the State to subsidise the medical profession to do it. These are the kinds of factors which a proper cost benefit analysis must evaluate in considering any such expenditure.

I welcome the debate, the tone of which was sound, and most Senators were correct. For various reasons I am not supporting the recommendation, primarily because there are a limited number of tax expenditures in the budget and on which we are conducting a cost benefit analysis. There are technical defects in the recommendation but I do not take my stand based on this. This is my attitude to the recommendation. The general points raised in the debate are good and worthy of consideration.