Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Deputy. I confirm that I intend to undertake an examination of the calibration of the standard fund threshold, to which the Deputy has referred. As the Deputy knows, it sets a limit on the level of contributions that will benefit from tax relief. This examination will include a public consultation - and I am sure the committee will wish to be involved in that work - to allow all interested parties to share their perspective on this important part of the tax treatment of supplementary pensions. I envisage that it would also need to examine age-related factors as part of that. I want to have a comprehensive look at it. Once we have concluded the work on this Bill, I will finalise the terms of reference. I am happy to engage with the committee on that.