Ciarán Lynch (Cork South Central, Labour)
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I thank Ms Burke and will ask some questions before the other committee members begin. I thank the witnesses for their submissions and concise presentations. These meetings usually take place around October or November but the budgetary cycle has changed and the semester is different so it is now taking place before the summer holidays. I appreciate the time the witnesses took to prepare for today.

Regarding this year's budget, it is significant that this is the first year since we exited the bailout programme. The Irish Government and other eurozone EU member states now have country-specific recommendations as part of the package. Perhaps the witnesses took account of this when formulating their proposals and perhaps they could touch on this in their answers.

My question for Dr. Nat O'Connor is simple. Is it the view of TASC that people on the national average industrial wage do not pay enough tax?