Mr. John Bryan:

I am glad the Deputy asked that question. The example we include in our presentation shows that a low income, single farmer on an income of €20,000, owing to not having the advantage of the PAYE allowance, pays 19% of his or her income or €3,900 in PRSI, universal social charge and income tax. If that farmer was in the PAYE system, he or she would only pay 10% of his or her income because of that allowance. If the proposal from the Minister, Deputy Joan Burton, is introduced, he or she will pay a further €300. Instead of 10%, he or she is paying 19%. It is the discrimination that has developed during the years through the PAYE allowance. It particularly affects low income earners because as the income increases the effect is diluted. However, it has a high effect on low-income farmers, many of whom are caught by it. We believe it is an area the Government should take steps to address.