The latest report by independent auditors commissioned by the Houses of the Oireachtas confirmed that all the money had subsequently been refunded to the State.

The Parliamentary Budget Office found the eligibility criteria for the tax credit were 'too inaccessible' for a majority of sailors

"You have, on the one hand social media organisations talking about freedom of speech and then when somebody expresses a view, there is this massive pile on of abuse and terror and threats unleashed upon them,” he told RTÉ radio’s Morning Ireland.