Pearse Doherty (Donegal, Sinn Fein)

I do not understand, unless there is an administration reason for it. I cannot understand why there would be an administration reason because under this section Revenue will have to look at people's or companies' filings over the past two years. If their filings over the past two years was on average below €1,000, Revenue will hit them with a bill for €1,000. If the Government believes this is the incentive that is required, then it should be built in for everybody. There is a differentiation in this section which impacts those with smaller tax liabilities. These are individuals with lower incomes or businesses that are struggling and not doing as well. Unless there is a rationale I have not heard, I do not get it.