Billy Kelleher (Cork North Central, Fianna Fail) | Oireachtas source

That is why we have a high threshold. Some people will argue that this threshold is much too high, because it could mean that multiple gifts worth less than €600 could be received over the course of a year and none of them would have to be declared. As I have said, we do not want to be onerous in this, but we want the Bill and its intent to be embraced. We can modify it to ensure that those issues are addressed, or that other areas not covered by the Bill are included in it.