Brendan Smith (Cavan-Monaghan, Fianna Fail)
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62. To ask the Minister for Finance if consideration will be given to the issues raised in a pre-budget submission by an association (details supplied); and if he will make a statement on the matter. [41181/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.