Paschal Donohoe (Dublin Central, Fine Gael)
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My Department put in place published guidelines for the evaluation of potential tax expenditures in October 2014 (). Drawing on economic evidence, these make clear that it is important that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.

An examination from a tax policy perspective of the issues mentioned by the Deputy in current circumstances has yet to be carried out by my Department.