Michael McGrath (Cork South Central, Fianna Fail)
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I look at it a little differently. I do not think we start by saying it will cost more. Perhaps it will, but it could be quite a different scheme. One of the questions is around whether we are best to approach this through a grant-based scheme as opposed to a tax-based scheme. That is the first question that needs to be answered. I will not pre-empt the outcome of the report that has, I understand, been completed. I will be looking at it with an open mind. I have come across many individual cases where people, on the face of it, seem to be eligible for the support but do not get it because the criteria are rigid. You either qualify or you do not. There is no real element of discretion involved. I understand when it comes to taxation, the writing of legislation and regulations, it has to be black and white. That raises the question of whether fundamentally it is best to administer this through the tax system or through a grant-based system. I do not know if the report has recommended such a fundamental change but it may have. As soon as I get it, I will consider it promptly and engage with colleagues on it then.