Defence Forces Personnel Data

Ceisteanna (70)

Jack Chambers

Ceist:

70. Deputy Jack Chambers asked the Taoiseach and Minister for Defence the number of sick days taken by members in each service of the Defence Forces to date in 2018. [44411/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Defence)

In line with other sectors, sick leave statistics for the Defence Forces are compiled annually and provided to the Department of Public Expenditure & Reform (D/PER).  These statistics are used in order to track the levels of absenteeism across the public service.  The absence rates for the public service are then published by D/PER.

The total number of sick leave days claimed by members of the Army, Naval Service and Air Corps as of the 23rd October is outlined in the tabular format below.

Service

Sick leave days 2018

Army

55,242

Naval Service

5,420

Air Corps

6,889

Total

67,551

Departmental Budgets

Ceisteanna (71)

Barry Cowen

Ceist:

71. Deputy Barry Cowen asked the Taoiseach and Minister for Defence the breakdown of the €106 million capital allocation, that is, Vote 36 of the budget 2019 expenditure report within his Department for 2019 by specific project; the projects that will be commenced in 2019; the projects that will be completed in 2019 in tabular form; and if he will make a statement on the matter. [44551/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Defence)

The National Development Plan provides for an overall capital allocation of €541m for Defence for the period 2018 to 2022, including an allocation of €106m for 2019, as confirmed in the recent Budget. This capital funding will allow the Defence Organisation to undertake a programme of sustained equipment replacement and infrastructure development as identified in the White Paper, over the lifetime of the Plan.

The following major projects are being progressed during 2019:-

- Mid-life upgrade of the Mowag Armoured Personnel Carriers (APCs) fleet;

- Procurement of Fixed Wing Utility aircraft (Pilatus) as replacement for Cessna aircraft;

- Procurement of replacements for the two CASA 235 Maritime Patrol aircraft;

- Mid-life refit of the Naval Service vessels LÉ Niamh and LÉ Róisín and ongoing planning for the acquisition of a multi-role vessel;

- Virtual Desktop Architecture (VDA) project for Defence Forces IT infrastructure;

- Investment in the Defence Forces built infrastructure, including the following specific projects -

- Secure storage facilities in the Defence Forces Training Centre, Curragh Camp;

- Target range facilities in the Defence Forces Training Centre;

- Training facilities in Sarsfield Barracks, Limerick and Stephens Barracks, Kilkenny;

- Accommodation facilities in the Defence Forces Training Centre and Cathal Brugha Barracks, Dublin;

- Accommodation upgrade in Casement Aerodrome, Baldonnel;

- Catering facilities in Custume Barracks, Athlone;

- Fuel storage safety system upgrade in the Naval Base, Haulbowline.

These projects are multi annual and precise expenditure timeframes are not finalised. Accordingly, the Department is not in a position to provide a more detailed breakdown of the 2019 allocation. However, I am satisfied that the capital allocation for Defence for 2019 and for the period to 2022 will allow the Defence Organisation to undertake a programme of sustained equipment replacement and infrastructural development as identified and prioritised in the White Paper.

Military Neutrality

Ceisteanna (72)

Clare Daly

Ceist:

72. Deputy Clare Daly asked the Tánaiste and Minister for Foreign Affairs and Trade if he maintains the position asserted in September 2018, that he supports Irish neutrality, in view of the 2003 judgment in a case (details supplied). [44363/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

As has been repeatedly stated, the Government is fully committed to that longstanding policy of military neutrality, which is characterised by non-participation in military alliances. This commitment was most recently detailed in the White Paper on Defence published in August 2015. This reaffirmed that Ireland’s policy of military neutrality is a core element of Irish foreign policy, as had been previously articulated in the 2015 review of Foreign Policy, “The Global Island”. This Government upholds, and will continue to uphold, this deeply rooted, publicly valued policy. Whilst the judgment of Mr. Justice Kearns in the 2003 High Court case of Horgan v Ireland did include certain observations on the customary international law of neutrality, these were not relevant to the outcome of the case. The plaintiff’s action failed on other grounds.

Human Rights Cases

Ceisteanna (73)

Maureen O'Sullivan

Ceist:

73. Deputy Maureen O'Sullivan asked the Tánaiste and Minister for Foreign Affairs and Trade if Ireland has taken action at intergovernmental or bilateral levels on the human rights violations perpetrated by the Nicaraguan Government against its people which are documented in reports (details supplied); and if he will make a statement on the matter. [44246/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

I continue to be deeply concerned about the situation in Nicaragua.

The violence, intimidation and arbitrary arrest and detention of those seeking to peacefully protest is wholly unacceptable and I have unreservedly condemned these actions on a number of occasions. The right to freedom of expression and to peaceful demonstration are fundamental to a functioning democracy.

I am aware of the OHCHR, IACHR and Amnesty reports to which the Deputy refers. These reports highlight a worrying number of human rights abuses, which are yet to be addressed. Compounding this climate of impunity is a lack of official cooperation with the international missions investigating human rights abuses.

The Deputy will be aware that the UN Office of the High Commissioner for Human Rights (OHCHR) was expelled from the country following the publishing of its report. I would once again urge the Government of Nicaragua to allow the OHCHR officials to re-enter the country and continue their valuable work.

Ireland regularly engages on this issue with our European partners. Earlier this month, we supported the declaration by the High Representative on behalf of the EU on the situation in Nicaragua.

The statement expresses the EU’s serious concern at the situation, and urges the government of Nicaragua to allow the return of the Office of the United Nations High Commissioner for Human Rights (UNOHCHR) to enable it to continue its mission, as well as calling on the government of Nicaragua to stop the disproportionate use of force against demonstrators, halt arrests based on laws which criminalise peaceful protest, allow free peaceful demonstrators and re-establish the full respect of due process for all detainees.

The EU and its Member States, including Ireland, call on the government of Nicaragua to act on the findings and recommendations of the Inter-American Commission of Human Rights (IACHR) and UNOHCHR, to ensure full accountability for perpetrators of human rights abuses and the disarming and disbanding of armed groups.

I support the EU call on the government of Nicaragua to resume the national dialogue. I believe that inclusive dialogue remains the only way of negotiating a peaceful and democratic resolution to this crisis, and of restoring the trust of the Nicaraguan people in the country’s institutions.

Ireland also supports EU action taken to support international and local initiatives to address the human rights situation, promote a culture of peace, and to provide support to victims of the crisis and their families.

Officials in the Department of Foreign Affairs and Trade, both in Dublin and in our Embassy in Mexico, which has responsibility for diplomatic relations with Nicaragua, have been monitoring the situation closely. The Deputy Foreign Minister of Nicaragua, Valdrack Jaentschke, was met by officials in my Department on 1 October last and was informed of our strong attachment to the European Union position on Nicaragua. He was also advised of the importance we attach to the establishment of a genuine national reconciliation process. We have been engaging regularly with partner organisations on the ground, and raising the issue at international level where appropriate. Ireland greatly values the work of these partner organisations and will continue to engage with them.

Departmental Staff Data

Ceisteanna (74)

Róisín Shortall

Ceist:

74. Deputy Róisín Shortall asked the Tánaiste and Minister for Foreign Affairs and Trade the breakdown of staff in his Department by grade. [44356/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

The number of full time equivalent staff by grade in my Department as at 30 September 2018 is outlined in the table.

Grade

Number of Staff

Secretary General

1

Second Secretary General

4

Deputy Secretary General

1

Assistant Secretary

23

Counsellor

84

Principal Officer

20

Principal Development Specialist

3.9

Senior Development Specialist

10

Assistant Legal Adviser

8

First Secretary

140

Assistant Principal

76.6

Professional Accountant

5.8

Development Specialist

33.6

Architect

3

Third Secretary

129

Administrative Officer

5

Higher Executive Officer

94.9

Systems Analyst HEO

4

Executive Officer

163.9

Executive Officer Trainee Systems Analyst

1

Clerical Officer

482.5

Civilian Driver

4

Cleaner

12

Services Officer

29

Services Attendant

1

Night Watchman

3

Political Appointees

7

Temporary Clerical Officers

130

Total

1480.2

Local Staff

380.8

Total

1861

Military Aircraft Landings

Ceisteanna (75)

Clare Daly

Ceist:

75. Deputy Clare Daly asked the Tánaiste and Minister for Foreign Affairs and Trade the reason conditions are not imposed on all civilian aircraft on contract to the US military that are approved by the Department of Transport, Tourism and Sport in view of the position of his Department (details supplied) and in further view of the presence of an aircraft. [44364/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

The regulation of civil aircraft is governed by the Convention on International Civil Aviation (the Chicago Convention). From that Convention and subsequent international treaties, international rights and freedoms of air for civil aircraft, including the right to refuel, are derived.

Ireland’s rights and obligations under the Convention have been incorporated into Irish law through the Air Navigation and Transport Act 1946 (as amended). The legislation provides that the Minister for Transport has primary responsibility for the regulation of civil aircraft, including those chartered to other States.

Under the Air Navigation (Carriage of War, Weapons and dangerous Goods) Order 1973, as amended, civil aircraft are prohibited from carrying weapons or munitions in Irish sovereign airspace or into Irish airports unless they receive an exemption from the Minister for Transport.

In considering such applications, the Department of Transport, Tourism and Sport seeks the advice of relevant Government Departments, including the Department of Foreign Affairs and Trade.

Consistent with our stated policy my Department recommends against the carriage of munitions, with exceptions made for unloaded personal weapons or those intended for international crisis management and peace support operations.

In the first six months of this year, my Department has recommended against approval of 12 applications for exemptions.

Passport Applications Data

The following revised reply was received on 21 November 2018.

Ceisteanna (76)

Catherine Murphy

Ceist:

76. Deputy Catherine Murphy asked the Tánaiste and Minister for Foreign Affairs and Trade the number of passport applications made from outside Ireland in the past three years to date; the number of those passport applications that were refused; the number of foreign applications for passports that were granted by an Irish embassy or consulate (details supplied); the number of passports issued by way of online application since the scheme commenced to date; and if he will make a statement on the matter. [44413/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

The number of passport applications received in the categories and years requested are outlined below.

2016

2017

2018*

Applications received from outside of Ireland

190,905

227,223

191,271

*1 January to 30 September

All Passport applications must meet the requirements of the Passports Act, 2008 as amended (“the Act”) before they can be processed. In all cases, the Passport Service must be satisfied as to the identity of the applicant and that the applicant is an Irish citizen. Furthermore, all guardians must provide consent for a minor’s application or if unavailable or unwilling, submit a court order as appropriate.

Section 12 of the Act makes provision to refuse a passport in certain circumstances. The Passport Service does not compile data on the number of applications which are refused. However, in general the number of applications that do not result in the issuance of a passport is small. Where applications are incomplete, applicants will often be contacted for clarifications or requested to provide further documentation.

The figures below provide the number of passports issued per Embassy or Consulate in the years requested. Many Irish Embassies are accredited to, and provide passport services for, Irish citizens in more than one country. The following table is organised by Mission.

Passports issued per Embassy

2016

2017

2018*

LONDON (Passport Office)

63,452

65,678

47,217

NEW YORK

7,032

6,297

3,786

CANBERRA

6,828

5,002

3,134

SAN FRANCISCO

4,331

4,220

2,438

SYDNEY

3,850

2,982

1,654

PRETORIA

3,207

2,969

1,771

OTTAWA

3,346

2,754

1,841

AUCKLAND

2,254

1,814

1,149

PARIS

2,205

1,985

993

BOSTON

2,027

1,597

1,360

CHICAGO

1,126

2,046

1,435

BERLIN

1,959

1,548

919

ABU DHABI

1,667

1,449

1,053

MADRID

1,662

1,480

900

WASHINGTON

1,117

1,013

600

BERNE

941

762

444

THE HAGUE

928

663

435

BRUSSELS

813

596

344

HONG KONG

548

574

394

SINGAPORE

539

496

338

ROME

524

403

232

RIYADH

451

424

281

BANGKOK

411

294

252

ABUJA

268

265

226

LUXEMBOURG

325

246

162

STOCKHOLM

324

227

133

VIENNA

294

220

138

COPENHAGEN

232

232

103

TEL AVIV

229

152

142

BEIJING

193

169

132

BUENOS AIRES

168

188

93

LISBON

155

153

132

KUALA LUMPUR

174

147

107

MEXICO

180

158

78

CAIRO

140

158

113

NEW DELHI

153

124

128

WARSAW

119

156

114

TOKYO

185

137

58

OSLO

182

125

62

ATHENS

169

118

87

NICOSIA

137

134

77

BRASILIA

131

128

79

SHANGHAI

114

113

97

PRAGUE

121

110

87

HANOI

131

115

70

VALETTA

127

100

65

ANKARA

112

96

81

MOSCOW

94

92

72

LUSAKA

97

89

61

HELSINKI

102

70

37

SEOUL

97

65

47

BUCHAREST

95

54

53

JAKARTA

68

70

53

BUDAPEST

72

60

37

LJUBLJANA

55

35

22

SOFIA

31

43

36

DAR-ES-SALAAM

42

35

15

MAPUTO

39

35

17

VILNIUS

32

31

30

KAMPALA

43

31

11

BRATISLAVA

25

26

20

LILONGWE

14

30

17

ADDIS ABABA

18

20

16

RIGA

17

14

7

TALLINN

11

9

8

MANILA

0

2

5

NAIROBI

0

0

4

*1 January to 30 September.

Since the launch of the Online Passport Application service on 30 March 2017 to 30 September 2018, a total of 270,187 passports were issued using this service.

The following revised reply was received on 21 November 2018.
The number of passport applications received in the categories and years requested, are outlined below.

2016

2017

2018*

Applications received from outside of Ireland

190,905

227,223

191,271

*1 January to 30 September
All Passport applications must meet the requirements of the Passports Act, 2008 as amended (“the Act”) before they can be processed. In all cases, the Passport Service must be satisfied as to the identity of the applicant and that the applicant is an Irish citizen. Furthermore, all guardians must provide consent for a minor’s application or if unavailable or unwilling, submit a court order as appropriate.
Section 12 of the Act, makes provision to refuse a passport in certain circumstances. The Passport Service does not compile data on the number of applications which are refused. However, in general the number of applications that do not result in the issuance of a passport is small. Where applications are incomplete, applicants will often be contacted for clarifications or requested to provide further documentation.
The figures below provide the number of passports issued per Embassy or Consulate in the years requested. Many Irish Embassies are accredited to, and provide passport services for, Irish citizens in more than one country. The following table is organised by Mission.

Passports issued per Embassy

2016

2017

2018*

LONDON (Passport Office)

60,290

61,028

46,750

NEW YORK

7,032

6,297

3,786

CANBERRA

6,828

5,002

3,134

SAN FRANCISCO

4,331

4,220

2,438

SYDNEY

3,850

2,982

1,654

PRETORIA

3,207

2,969

1,771

OTTAWA

3,346

2,754

1,841

AUCKLAND

2,254

1,814

1,149

PARIS

2,205

1,985

993

BOSTON

2,027

1,597

1,360

CHICAGO

1,126

2,046

1,435

BERLIN

1,959

1,548

919

ABU DHABI

1,667

1,449

1,053

MADRID

1,662

1,480

900

WASHINGTON

1,117

1,013

600

BERNE

941

762

444

THE HAGUE

928

663

435

BRUSSELS

813

596

344

HONG KONG

548

574

394

SINGAPORE

539

496

338

ROME

524

403

232

RIYADH

451

424

281

BANGKOK

411

294

252

ABUJA

268

265

226

LUXEMBOURG

325

246

162

STOCKHOLM

324

227

133

VIENNA

294

220

138

COPENHAGEN

232

232

103

TEL AVIV

229

152

142

BEIJING

193

169

132

BUENOS AIRES

168

188

93

LISBON

155

153

132

KUALA LUMPUR

174

147

107

MEXICO

180

158

78

CAIRO

140

158

113

NEW DELHI

153

124

128

WARSAW

119

156

114

TOKYO

185

137

58

OSLO

182

125

62

ATHENS

169

118

87

NICOSIA

137

134

77

BRASILIA

131

128

79

SHANGHAI

114

113

97

PRAGUE

121

110

87

HANOI

131

115

70

VALETTA

127

100

65

ANKARA

112

96

81

MOSCOW

94

92

72

LUSAKA

97

89

61

HELSINKI

102

70

37

SEOUL

97

65

47

BUCHAREST

95

54

53

JAKARTA

68

70

53

BUDAPEST

72

60

37

LJUBLJANA

55

35

22

SOFIA

31

43

36

DAR-ES-SALAAM

42

35

15

MAPUTO

39

35

17

VILNIUS

32

31

30

KAMPALA

43

31

11

BRATISLAVA

25

26

20

LILONGWE

14

30

17

ADDIS ABABA

18

20

16

RIGA

17

14

7

TALLIN

11

9

8

MANILA

0

2

5

NAIROBI

0

0

4

*1 January to 30 September.
Since the launch of the Online Passport Application service on 30 March 2017 to 30 September 2018, a total of 270,187 passports were issued using this service.

Departmental Budgets

Ceisteanna (77, 78, 79, 80)

Barry Cowen

Ceist:

77. Deputy Barry Cowen asked the Tánaiste and Minister for Foreign Affairs and Trade the details of the €5.5 million capital allocation under A, our people, in Vote 28 of the budget 2019 expenditure report within his Department for 2019 by specific project in tabular form; the projects that will be commenced in 2019; the projects that will be completed in 2019; and if he will make a statement on the matter. [44539/18]

Amharc ar fhreagra

Barry Cowen

Ceist:

78. Deputy Barry Cowen asked the Tánaiste and Minister for Foreign Affairs and Trade the details of the €4 million capital allocation under D, our prosperity, in Vote 28 of the budget 2019 expenditure report within his Department for 2019 by specific project in tabular form; the projects that will be commenced in 2019; the projects that will be completed in 2019; and if he will make a statement on the matter. [44540/18]

Amharc ar fhreagra

Barry Cowen

Ceist:

79. Deputy Barry Cowen asked the Tánaiste and Minister for Foreign Affairs and Trade the details of the €9 million capital allocation under E, our influence, in Vote 28 of the budget 2019 expenditure report within his Department for 2019 by specific project in tabular form; the projects that will be commenced in 2019; the projects that will be completed in 2019; and if he will make a statement on the matter. [44541/18]

Amharc ar fhreagra

Barry Cowen

Ceist:

80. Deputy Barry Cowen asked the Tánaiste and Minister for Foreign Affairs and Trade the details of the €2.5 million capital allocation under international co-operation, in Vote 27 of the budget 2019 expenditure report within his Department for 2019 by specific project in tabular form; the projects that will commence in 2019; the projects that will be completed in 2019; and if he will make a statement on the matter. [44542/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Foreign)

I propose to take Questions Nos. 77 to 80, inclusive, together.

The total capital allocation for my Department in 2019 across its two Votes – Vote 27: International Co-operation and Vote 28: Foreign Affairs and Trade – will be €21 million, €17 million of which had been allocated under the National Development Plan 2018-2027. The 2019 allocation will represent an increase of €8m on the 2018 capital allocation.

The main focus of capital investment in 2019 will be the cost of constructing and maintaining State properties overseas under the Global Ireland Initiative, the Passport Reform Programme and the continuing investment in ICT to support the Department’s global ICT network and Ireland’s participation at EXPO 2020.

The main project under the Global Ireland Initiative in 2019 will be the development of a new Embassy/Ireland House in Tokyo. The allocation for EXPO 2020 is towards the cost of a pavilion, to be designed and built by the Office of Public Works, for Ireland’s participation at EXPO 2020 in Dubai as envisaged in the Global Ireland Initiative.

The breakdown of the 2019 total capital allocation of €21 million, across the various areas referred to above, is as follows:

2019

State properties overseas

€8.5 million

Passport Reform Programme

€5.5 million

EXPO 2020

€4.0 million

ICT

€3.0 million

Total

€21 million

The breakdown of these allocations by specific project is currently in the process of being finalised.

Motor Insurance Costs

Ceisteanna (81)

Danny Healy-Rae

Ceist:

81. Deputy Danny Healy-Rae asked the Minister for Finance the reason motor insurance costs are still rising; and if his attention has been drawn to the fact that this is making it almost impossible for young drivers to get cover when starting out on their own. [44242/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

As Minister for Finance, I am responsible for the development of the legal framework governing financial regulation.  Neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept.  This position is reinforced by the EU framework for insurance which expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products.  Consequently, it is not possible to direct insurance companies as to the pricing levels or terms or conditions that they should apply in respect of particular categories of drivers.

However, in relation to the Deputy’s main contention that insurance costs are still rising, I disagree. In this regard, it should be noted that the most recent CSO data (for September 2018) indicates that private motor insurance premiums have decreased by 21.5% since peaking in July 2016.  I appreciate that these figures represent a broad average; however, we have to recognise that these are the same figures that showed the large increase that many commentators regularly reference.  Therefore, I am satisfied that the overall trend currently is downward, which is welcome.

The above said, I am aware that some policyholders, like younger drivers, may not be seeing reductions in their insurance premiums, and may indeed have difficulty obtaining cover at a reasonable price.  Unfortunately, younger drivers have historically tended to face higher premiums as they are seen by insurers as a category which poses a higher risk.  In making their individual decisions on whether to offer cover and what terms to apply, insurers will also use a combination of rating factors, which include the age and type of the vehicle, as well as the age of the driver, the relevant claims record and driving experience, the number of drivers, how the car is used, etc.  My understanding is that insurers do not all use the same combination of rating factors, and as a result prices and availability of cover varies across the market.  In addition, insurance companies will price in accordance with their own past claims experience, meaning that in relation to the age of the driver, and the relevant experience they may have, different insurance companies will price the risk differently.

In conclusion, I am hopeful that with the continuing implementation of the recommendations of the Cost of Insurance Working Group there will be a further positive impact on pricing over the next 12 months or so.

Tax Data

Ceisteanna (82)

Thomas P. Broughan

Ceist:

82. Deputy Thomas P. Broughan asked the Minister for Finance his views on the report on tax expenditures of October 2018; the key components and estimated total cost of tax expenditures as a percentage of total voted expenditure and of GNI in 2017; the likely costs in 2018; and if he will make a statement on the matter. [43863/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I refer the Deputy to my reply to his two parliamentary questions of 24 July this year (Nos. 221 and 222; reference Nos. 33483/18 and 33484/18).

My Department's Report on Tax Expenditures for 2018 is now available and can be found on the Budget 2019 website at:

http://www.budget.gov.ie/Budgets/2019/Documents/Tax%20Expenditures%20Report%20Budget%202019.pdf.

The annual Tax Expenditure Reports (of which there have been four to date) do not purport to be a complete record of all revenue foregone through tax expenditures in a given year. This is due to a number of factors including:

- data for many tax expenditures for the most recent full year may not be available due to filing dates for returns for a given year falling late in the following year (so that returns for 2017 may not have been returned and/or collated by the time the report is published);

- there is a concern on the part of Revenue that the release of data on some tax expenditures availed of by a small number of taxpayers could present a risk that they could be identifiable;

- the data necessary is not required to be provided to/gathered by Revenue;

- the tax expenditure has recently been abolished; or

- the tax expenditure concerned may be new so data is not yet available.

Pages 307 to 328 of the Tax Expenditures Report 2018 list 165 tax expenditures. This presents the revenue foregone in the most recent year for which information is available, which may in some instances include figures for 2016 or estimates and comes to a total of just below €3 billion.  Revenue foregone data on 74 of the listed tax expenditures is not available for the reasons listed above.

Due to the challenge of providing the full cost of revenue foregone figure for tax expenditures in 2017, it may not be useful to compare this figure to the GNI* for 2017 of €181,175 million (nominal and rounded to nearest €25 million) or the gross provisional outturn figure (current and capital) of €58,525 million for 2017.

I am aware of the recent report on tax expenditures from the Parliamentary Budget Office "Tax Expenditures in Ireland: Key Issues for Consideration".  My Department is reviewing the main issues raised in the report.