I propose to take Questions Nos. 343 and 344 together.
The Stay and Spend Tax Credit is an incentive targeted at consumers. It does not envisage a regulatory role in relation to the employer/employee relationship within the eligible service provider in so far as terms, conditions, entitlements and rights of the employment are concerned. The regulation of such matters is provided for in other legislation outside of the tax code.
In relation to joint labour committees for the hospitality sector, my Department has been advised by the Department of Business, Enterprise and Innovation that Joint Labour Committees are bodies established under the Industrial Relations Acts to provide machinery for fixing statutory minimum rates of pay and conditions of employment for employees in sectors where union organisation is weak or non-existent, with relatively low pay. A Joint Labour Committee is composed of equal numbers of representatives of employers and workers in an employment sector. The process for setting up a Joint Labour Committee requires the co-operation of both sides of industry. A proposal that had not considered and heard the views of the employer side would be unlikely to survive a legal challenge. Employees in the hospitality sector, like all workers in Ireland, are protected by a robust regime of employment rights.