Michael Comiskey (Fine Gael) | Oireachtas source

I accept the rules introduced made a big difference to the Exchequer - with €55 million to accrue to it. However, as I outlined, I feel it would be good for businesses and people involved in road haulage if a tax credit was introduced. I do not believe it would open up a loophole that would help them evade tax. The money would have been paid and there would be no question of it being refunded, but it would be held in credit and when the truck was put back on the road, the credit would kick in. I think fleet owners in the United Kingdom have a facility such as this, where tax credits are available. I suggest the Minister should take another look at that at some stage.