Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

We are discussing the change in the standard rate cut-off point. The median income is below the level at which the change in the standard rate cut-off point applies, which is why we have made the change in the tax credits. I also dispute the Deputy's figure for the number of people who will benefit. I am making the case to the committee, because I believe it to be the case, that more than 1 million taxpayer units will benefit, given that they are liable to income tax at the higher rate. The Deputy and I have acknowledged what the difference is, in that it is the difference between liability and pay.