Mr. Niall Cody:

When the scheme was introduced, it was a tax credit. As the Deputy knows very well, if there is a tax credit, there has to be a tax liability. It was identified at the time that not everybody would have paid sufficient tax to benefit from the scheme. When the scheme was introduced, it was very clear we could not give tax back to someone who did not pay tax. We saw that the Department of Social Protection would deal with that. We engaged and had discussions with that Department about whether we could confirm to it that somebody did not get the relief through the tax system.