Cian O'Callaghan (Dublin Bay North, Social Democrats)
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I will make two quick points. The costing we have in terms of making refundable tax credits available for lower income workers is €125 million. I will look into the differences between the Minister's figure and the costing I have because I want to get to the bottom of that.

Not this budget, but recent budgets have had the effect of changes being made around indexation and around the taxation system, meaning that a high earner earning more than €100,000 per year has been €1,000 better off as a result of that budget than a low-paid worker. There is something very unjust about that, especially for low paid workers. Everyone feels the brunt of cost-of-living pressures, but for low-paid workers, it is particularly difficult keeping food on the table, getting the kids out to school, keeping the heat on and everything else. We should not have a situation like that. I will, therefore, press the amendment when we come to it.