Pearse Doherty (Donegal, Sinn Fein)

I do not want to drag this out but the legislation states, as the Minister has mentioned, that Revenue will take the average of the tax due, including the two most recently filed returns delivered by the chargeable person, or €1,000, whichever is the greater. For an individual or a company that had a return of €500 one year and €400 in the other year, their liability under section A is €450. Under this piece of legislation, Revenue will say their liability is €1,000.