Michael Noonan (Limerick City, Fine Gael)

I will respond to recommendations Nos. 12 and 13 together. The recommendations were previously raised in the Dáil debate on the Bill and my response remains the same. The focus of this provision is to assist in the development of new markets for Irish exports in the BRIC states. The Senator seems to be proposing that where an employer is either unable to demonstrate an increase in the volume of trade with a relevant state, or where in fact there is no increase in the volume of such trade, that the relief should not be granted to employees who work abroad seeking to generate new markets or business. Outside of practical difficulties the proposed requirement would place on claimants, I am conscious of the fact that preparatory, and indeed substantive, work in the relevant states would not always yield measurable results. I do not propose to accede to the proposed recommendations. I am of the view that it would be wholly unreasonable and impracticable to impose such requirements on employees and employers.

Given that I do not propose to accept recommendation No. 12, it would not be possible to provide the detail suggested in a report for Dáil Éireann in recommendation No. 13. However, information regarding the volume of relief claimed under the section will be available from the usual channels.