Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

On whether it relates to ideology or practicality, it is due to practicality. We need €62 billion to run the State every year. That is the level of expenditure we have. We have never spent more under current expenditure and we have to get the money in. If ideology prevents us getting money in, then we have to move beyond the ideology. SARP is a practical relief. It is what gives IDA executives and Enterprise Ireland companies the opportunity to bring executives here and participate in the economy by working and passing on their skill sets to Irish people. The relief is restricted. I am not sure that every Senator who has raised SARP has read the Indecon report, because the report is clear.