Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

That is incentivising people. We may have a debate about how marginal it is but it is not a case of equal in, equal out. If I was to retire next year and I had an AVC, it would be in my interest to withdraw 30% out now because I would be exempt from the USC on that amount.