Brendan Howlin (Wexford, Labour) | Oireachtas source

It is a simple matter. Lotto wins will remain tax free. The Revenue Commissioners will not be going after a person if they find €5,000 in an account somewhere. However, if they discover an account wherein there is €5 million they will have the power to inquire from where it came. This provision ensures that where a person declares that he or she won a particular amount on the lotto that would not be taken on face value but would be checked.