Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

There is flexibility on the size because children are bigger now than they were 30 years ago. That is a matter of interpretation by Revenue if there is evidence to support that, but I am told there is no flexibility on the age. The age was in place prior to the 1991 determination. That was set in the mid-1980s by previous Governments.