Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I always enjoy the statistics that illustrate just how far Ireland really is from being a low tax economy and a good table was provided that supports this as it shows the billions of euro required from additional taxes. Refundable tax credits present a reverse option because they mean less income for the State from tax. Have the criteria for refundable tax credits that were published by the witnesses some years ago changed? Do the witnesses still believe they should apply only to people over 23 years of age? Should there still be 40 weeks of paid employment for refundable tax credits to apply? Has the cost of this measure been modelled on more recent data, given the changes since the proposal was made?