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

That is what I was thinking. The Economic and Social Research Institute, ESRI, really put the cat among the pigeons last week. It is a pity we did not get that input earlier in the process to allow other people to respond to the assertion that it is evidence that the top-up is an unnecessary structure in terms of incentivising people. It has stated that the auto-enrolment, AE, is the thing that gets most people in. That speaks to that flexibility and portability in pensions. I think we can all easily imagine that throughout a person's working life, he or she will move in and out of that AE system, whether it is into an occupational pension scheme or whatever their changing circumstances are. What the ESRI raised is the complexity we are going to encounter if there is a 25% top-up and people are then moving in and out of different tax brackets, whether that is 20% rate, the marginal rate or whatever it is. It is heartening to hear that the Department has looked at this in great detail and it was not surprised by it. However, I think it would be interesting for us, as a committee, to see that background research. One of my concerns is how a person is probably going to move in and out of AE during the course of his or her working life. As Mr. Duggan has stated, this is a cohort of people who are not actively managing their pensions. Any simplicity we can bring to it will help. That will also help with making the voluntary contributions at some stage - all of those things will factor in. If the Department has research on that, it would be useful for me to see it before the Bill hits Second Stage so that I could really get myself comfortable with it. As I said, I think Mr. Duggan has addressed all of those points. Perhaps there is additional detail that he would like to add.