The introduction of grant measures in this sector would be a matter for the Minister for Media, Tourism, Arts, Culture, Sport and the Gaeltacht.
With regard to the Stay and Spend Tax Credit, the Deputy will be aware that, within the tax system, the normal position is that a tax credit can only benefit a person who has a tax liability. In the case of the Stay and Spend Tax Credit, however, special arrangements have been made to extend the potential benefit as widely as possible so that, even where a person does not have an income tax liability, he or she may still benefit by virtue of having a USC liability. The position is that a full-time minimum wage worker will be able to absorb fully the Stay and Spend Tax Credit in either 2020 or 2021. In fact, a person who earns 75% of the minimum wage in the year, for example a person working part-time for 29.25 hours per week on the minimum wage, will also be able to fully absorb the credit in either 2020 or 2021.