Jim Daly (Cork South West, Fine Gael) | Oireachtas source

I will be very brief. In the case in question the lady concerned had received €150 in the reference year under the Haddington Road agreement. It was an additional payment. The PAYE sector is crucified in this regard because the scheme is very black and white. There is some latitude for the self-employed; that is the reality. However, those in the PAYE sector are limited to the bottom line amount. The lady mentioned had received €150 in the reference year as a once-off payment and it threw her above the limit. It is very difficult when one cannot have flexibility in the system in dealing with such cases.