Mark Daly (Fianna Fail) | Oireachtas source

In that case, I will share time with Senator Robbie Gallagher.

Many of us understood that the review to which the Minister referred related to the holistic issue of terms and conditions for councillors. One of the proposals was to consider the type of system that operates in the Oireachtas. In his contribution, however, the Minister of State indicated the Revenue Commissioners had commenced a review of councillors' terms and conditions. While stakeholders will be consulted, I expect the review will deal only with the tax treatment of councillors' terms and conditions, for example, the matter raised by Senator Craughwell in respect of class K contributions. As such, it will not examine ways of improving terms and conditions. The Revenue Commissioners never improve anyone's conditions because rather than giving people money, they take money from people. I ask the Minister of State to clarify whether the review has changed.