Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

I appreciate the Senator’s point about the divisions of Government. There is nothing more frustrating than somebody saying that is the responsibility of a different Department. I understand that. However, there are many tools that can be used. Tax is one of them. Subsidies and grants are another piece in relation to tourism and can be more targeted and beneficial to achieve the things the Senator is talking about in relation to just transition and other things. Unfortunately, this is a Finance Bill.