80. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Government has considered introducing a sunset provision for the Special Assignee Relief Programme with a view to transitioning to a broader competitive corporate tax environment that does not rely on individual income tax distortions to attract foreign direct investment; the assessment that has been made of whether the scheme remains necessary, given Ireland's established position as a leading destination for foreign direct investment; and if he will make a statement on the matter. [17437/26]

Summary

80. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Government has considered introducing a sunset provision for the Special Assignee Relief Programme with a view to transitioning to a broader competitive corporate tax environment that does not rely on individual income tax distortions to attract foreign direct investment; the assessment that has been made of whether the scheme remains necessary, given Ireland's established position as a leading destination for foreign direct investment; and if he will make a statement on the matter. [17437/26]

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• Tax Reliefs

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