I am aware of the Budget Oversight Committee's ongoing work in the area of tax expenditures, which recently culminated in its publication of a paper on the issue on the Monday of last week, 8th April 2019.
In advance of publishing this Report the Committee had met with representatives of my Department and Revenue (on January 22nd 2019), as well as of the Parliamentary Budget Office (who have also done considerable work in the area of tax expenditures), and with the economist Dr, Micheál Collins from the School of Social Policy in UCD.
The recommendation regarding sunset clauses raised by the Deputy is one of eight recommendations set out in that Report. I confirm that all tax expenditures that commenced post-2014 have been subject to sunset clauses. Other tax expenditures will be reviewed over time as part of a process of the regular review process.
The recommendations made in the Report are currently being considered by my Department and by Revenue.
My Department and Revenue will continue to engage positively and constructively with the Committee on Budgetary Oversight in regards to any future work it may choose to undertake on the topic of tax expenditures.