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

I have explained that the thresholds were introduced because of a securities issue. When that issue was highlighted for Senator Feargal Quinn at the time, the view was taken to resolve it. As a consequence, the issue of thresholds would be resolved, as they were linked. Now that the issue of the thresholds has been resolved, this issue was brought to my attention very recently. I do not think it arose from the regulatory impact assessment carried out at the time. I have given a commitment to look at it again in advance of Report Stage. We want to have a fair system for everyone. Without giving a firm commitment, I will look at it again because it was only recently brought to my attention that this could be a difficulty.