Marc Ó Cathasaigh (Waterford, Green Party) | Oireachtas source

It goes back to the issue of the €20,000 as a threshold point, because very often that will be a second income in the house, and if the primary income is above €49,000, even if a person is earning below €20,000 and wanted to make pension provision, he or she might be far better off going for the 40% tax relief route rather than the top-up. It is one of the issues I would be concerned about, rolling the auto-enrolment below €20,000. It is one of the complicating factors.