Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

There is a straightforward reason for this. These were overlooked last year when we made the changes to last year's Finance Bill. My understanding is that Senator Zappone raised these specific issues with the Minister for Finance, Deputy Noonan, in the course of the year and he gave an undertaking to deal with these issues at the next available opportunity. The straight answer is that they were overlooked.