Dr. Claire Keane:

Some may be able to if they are taxed jointly with their partners. Some are young people who live at home with their parents. Again, everything is calculated on a household basis. Those individuals would not be able to avail of that higher relief but partners who are jointly taxed would. That raises another difficulty as some may get a greater benefit even if on the same income as another because one is single and the other is not. That highlights the issues around this.