Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

-----and, of the €149 million, cost us in excess of €97 million. It seems a pretty high figure. Will the witnesses give me a brief explanation of what is meant by "carry forward of excess relief"? If one does not use up all one's relief in one year, does it carry forward to the next year and can one keep doing so? It is in this report, Analysis of High Income Individuals' Restriction 2016.