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

The amount of tax paid is determined by a range of factors. The principal one is the level of income earned under each category of income, including in case 5. While changes have been made in respect of the treatment of rental income, many people will have seen an increase in tax because their income has increased. That is a broad generalisation. I think the Deputy is referring to policy change on tax.