Gerry Horkan (Fianna Fail) | Oireachtas source

I have a question for the Minister. My understanding is that the tax advantage would be accruing potentially to the employee but I wonder about subsection (3)(a) of the recommendation which refers to the total amount of tax advantages accrued to qualifying companies. The Minister might tell me whether there is a tax advantage to a company in retaining key staff. I cannot see one.