David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Notwithstanding how it works and leaving aside accountancy jargon, I would imagine that when the change happened and the 80% cap disappeared for a time, there was a cost to the taxpayer. I would imagine that it did cost the taxpayer money and we took in less because this was an allowance that was greater than what existed in the past so surely it is possible to calculate what the cost was. I am not saying Dr. Keegan would have the information but surely it is possible to do it.