Brian O'Shea (Waterford, Labour)

The amendment was tabled because if there was an advantage to the Exchequer, primarily in terms of job creation, this type of measure would be merited. From the Minister's comments, I understand the Department keeps this matter under regular review and it has the capacity to carry out the type of analysis we are discussing. The analysis would continue irrespective of who was Minister. The amendment was not tabled to seek to tie the Department to an expensive cost benefit analysis or impact assessment. Given that other European countries have adopted this measure, it could be useful for Ireland. Against this background, it is not my intention to pursue the amendment.

This will probably be my last day in the Dáil. With the Acting Chairman's indulgence, might I make a short personal statement?

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