Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Yes. They do not pay tax at the higher rate. Being liable to it is one matter, but whether someone pays it is another. The point is that 23% of people will benefit from this €750 million measure while the rest will not.

Will the Minister clarify another point? He spoke about middle-income earners. The commission has made it clear that the medium individual income was €30,628 in 2019. Has the Minister a projection for 2022 and 2023? Those medium-income earners have been excluded from his proposal. There was a different way of doing this. For example, we proposed cutting USC, which would have had a better distributional impact in the tax package. A Minister or Deputy will benefit to the tune of €800 from the Minister's measure, yet someone on €35,000 will get no benefit. That is not fair. Someone on €39,000 will also get the €800 benefit, but there was a better way of doing this. What is the forecasted medium individual income?