Mr. Tim Duggan:

Let us assume somebody earns €1,000 a week and let us say there is no such thing as tax credits, allowances and so on, such that people are taxed on everything, just to make the sums simple. Those reliefs are all personal, so it is impossible to use them for an example. Somebody earning €1,000 a week who is going to join the AE scheme would be taxed at 40% and, therefore, would pay €400 in tax. That means the person would be left with €600 net. I think that is simple and straightforward.