Photo: NZ HeraldNational’s tax plan is "irresponsible and unaffordable", Chris Hipkins says. "National have a multibillion-dollar hole in their tax plan." The assumptions made in regard to the foreign buyers’ tax had "more holes than a block of Swiss cheese", Hipkins said. • Global Growth Tech Visa – a residence visa for people with highly specialised skills who have worked at a top global tech company earning at least NZ$400,000pa. National has faced questions about its tax plan, particularly the modelling that underpins its foreign buyers tax.