Paul Murphy (Dublin South West, Solidarity) | Oireachtas source

To be clear, the Minister does not accept it is a regressive change in the taxation system in relation to the comparison between a €25,000 income earner and a €75,000 income earner, when the €25,000 income earner has a net income change of 0.3% and the €75,000 income earner has a net income change of 0.7%. The Minister does not accept that this is regressive.