Barry Ward (Dún Laoghaire, Fine Gael)
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317. To ask the Minister for Finance if he will give consideration to a tax incentive for new gardaí to support recruitment efforts. [1822/25]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy will appreciate, the introduction of any new tax expenditure measure takes place in the context of the annual Budget and Finance Bill process.

Proposals for tax expenditure measures are assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear 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.

Furthermore, I must always be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, lead to a narrowing of the tax base and a strong and convincing case for the benefits and outcomes needs to be articulated in order for due consideration to be given for the commitment of scarce taxpayer resources for such reliefs.

Finally, in relation to proposals which would benefit certain classes of taxpayers over others, I must also be mindful for the need for tax equity.

I have no plans at present for a tax measure along the lines suggested by the Deputy.