Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

There are two aspects to this. We do not want to give the Minister too much power to decree through a statutory instrument a measure which should take the form of legislation. Such measures must be debated here. There is also a practical administrative reason related to the Revenue database on specific sectors. Many businesses could be in similar sectors or could be involved in multiple sectors. The technology does not allow us to pick a particular sector to implement a niche measure. The Revenue's data collection does not work that way. The main point is this. It is almost August. We will return in September and debate the budget very early in October. There will be a very early opportunity to revisit this in advance of the budget, which is not very far away at this point.