Alice-Mary Higgins (Independent) | Oireachtas source

I support the idea of this report and think it is appropriate that it would be done as part of a real forensic analysis of our tax reliefs and their ongoing effect. It is in a similar spirit to the amendment I had proposed to put forward to previous sections, in respect of a very large new set of measures put in place for tax reliefs and so forth, where I suggested we should not leave ourselves hostages to fortune but leave ourselves with the space, in respect of section 25. At that point I said that any changes to relief granted under this provision could be changed by the Houses of the Oireachtas in response to the policy needs of the moment. Similarly, much as I was trying to future proof the new tax reliefs being brought through in this Bill it represents the need to be able to look back and challenge the decisions of the past, be willing to review and adapt them, and operate with new knowledge. That was the spirit of the last two recommendations put forward by Sinn Féin and that is why I will be supporting them.