Peter Mathews (Dublin South, Fine Gael)
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I have just a small question. Take, for instance, a single premium pension policy payment seven years ago of €25,000 by a taxpayer who paid a marginal rate at the time of 42%. That single premium payment has gone into a fund that is worthless now and there will be a finalised, realised write-off of that €25,000. Surely the net of tax or after tax investment by that pension policy holder should get some form of relief.