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

We have had a good debate on this. Everyone accepts, and I accept, the position of proprietary directors. They were included in the TWSS and there is a change in this legislation. I am not sure of the rationale as to why they were included previously but are excluded now. However, generally, the Senator has highlighted that a special measure relating to proprietary directors is not unique and has happened before. The Senator raising this will encourage the Minister to look at the issue. It will not happen before the legislation passes but other financial measures will come before the Oireachtas in the period ahead. I am not giving any commitment but there is precedent for looking at the position of proprietary directors in relation to the tax consolidation acts. The issue is being raised here and while I am not saying that the Minister is actively examining it now, and not before the passage of this legislation, but it is something that can be looked at in future.