Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Practically all the costing data comes from the Revenue Commissioners. The Revenue Commissioners have the database on which they base the costs. Again, I have a note on the matter. In 2013, the latest year for which full data is available, approximately 242,200 individuals had income from a self-employed trade or profession, referred to as Case 1 or Case 2 income, of which approximately 159,400 were also in receipt of PAYE income. It could be expected, therefore, that approximately 82,800 individuals would be entitled to claim an earned income credit on the basis of Irish trading or professional income. This could apply to the lad working in the factory who is running a few dry cattle on the farm or the schoolteacher who has inherited the farm and has income from two sources. In rural Ireland there are many examples along those lines. I am relying on the Revenue Commissioners to provide me with the data. I imagine if there is any error in the data, then as the year goes by the Revenue will bring it to my notice and correct it.