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

We will double it. We will combine the two. Until a person gets €1,650, which is the maximum, we can apportion it and the Revenue is prepared to apportion it. If a person's income comes from PAYE and non-PAYE sources but neither source is sufficient to get the €1,650 credit, then a proportion of the €550 credit will apply.