Pearse Doherty (Donegal, Sinn Fein)

Has Revenue estimated what proportion of those 139,000 cases will fall below the €1,000 threshold? Revenue is going to overestimate the tax liability of quite a large number of individuals and companies. I assume the overestimation is an administration issue. Is that why it is being brought in? Why are we going to estimate those who have a tax liability of over €1,000 accurately, but are deliberately overestimating those who have a smaller tax liability, which will be small companies or those companies or self-assessed businesses that are not doing as well?