Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I accept that auto-enrolment causes great confusion in this regard but, if we maintain the existing system of tax relief, regardless of whether they have an occupational pension or are auto-enrolled, it would allow those people to avail of the higher relief, even though they are on lower incomes and at the moment would theoretically get a 25% top-up, because the vast bulk of them are in households where there is substantial income coming in.