Mr. Joseph Curtin:

He has the combined tax credits from both parties. We need to start with the taxes everybody pays such as universal social charge, USC, and the lower rate of tax. That is the starting point to make it as progressive as possible. Then we need to look at the benefits system to compensate those who are not in the tax net. The evidence suggests that retrofitting is a core component of making this work and ensuring that programmes like the warmer homes scheme are properly funded. Those programmes are targeted generally at people who are in receipt of some form of benefit. Through a combination of those measures and through careful design, this can be done in a progressive way.