David Cullinane (Waterford, Sinn Fein)
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I refer Mr. Cody to figure No. 13.2 of the Comptroller and Auditor General's report, which simplifies the matter for us. Sometimes tax affairs can be made very complicated by people who want us to understand that it is all very complicated when, very often, it is very simple. One can see that it is the same type of consultant on the same salary. The calculation shows how much tax he or she would pay as a PAYE worker and the amount of tax payable for the incorporated option. One of the examples is of a consultant who receives €240,000 from a hospital contract, has an estimated private income of €100,000 from carrying out private practice and, thus, a total income of €340,000. Can Mr. Cody see the figures on the left-hand side?