Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I welcome our guests and thank them for their presentations. I will start with the pre-budget document from Social Justice Ireland. There has been debate for some time about refundable tax credits. It is included in Social Justice Ireland's proposal to deal with what it generally calls the working poor. That is an accurate description of a cohort of people in Ireland today. The proposal would cost approximately €140 million. Will Ms Murphy explain how these tax credits would work in practice and who would benefit from this system?