Michael McGrath (Cork South Central, Fianna Fail)
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The section is one that we welcome. I want to ask the Minister about the overall numbers, because he confirmed in reply to a parliamentary question that 111,600 people would benefit from the change in 2016.

The cost is estimated to be €18 million in 2016 and €61 million in a full year. Until recent months, the expected cost of introducing this credit was expected to be far greater and it had been anticipated that 284,600 income tax cases or individuals would benefit from it. I realise the Minister is going one third of the way to the overall credit.

The Minister may have a note to reconcile the substantial difference between the number who will now benefit from the introduction of this earned income tax credit in 2016 and the number originally expected to benefit from it. There is a difference of in the region of 170,000 people, many of whom are living solely on non-PAYE income, for example, savings and so forth. Can the Minister clarify the application of the measure? Is it restricted to people who have certain Case 1 or Case 2 income?