Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

The minimum threshold is €5,000. If someone were to spend a combined total of €5,000 over three years, could he or she make a claim? If the person concerned was to reach the threshold of €5,000 by 2015, would he or she be entitled to the credit based on when the work was included and when the value reached €5,000? If he or she was to reach the threshold by 2015, he or she could submit the claim and obtain the credit in 2016 and 2017. Perhaps that would be a practical way around this measure. There must be stimulus measures.