Dr. Nat O'Connor:

Increasing the band makes no difference. It will be one in six people who are earning over €32,800 or the equivalent if they have a married income. Five in six people with an income are earning less than that and will get no benefit whatsoever from increasing the band or changing the rate. These are the descriptive facts from Revenue statistics and from the Minister’s replies to parliamentary questions on the issue. The married tax credits are not being taken into account and, likewise, average earnings are skewed by many people on low or part-time wages and an extraordinary small number of people on high-earn average wages.