Paschal Donohoe (Dublin Central, Fine Gael)
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I will certainly take that matter away and examine it further. I understand the point the Deputy is making regarding the costs for somebody who is accessing the healthcare they need and the fact that support is available through our tax code, but not if someone is not paying tax, which is the nub of the Deputy's point.

I understand that and I will take it away. In relation to Deputy Cian O'Callaghan's point, I emphasise again that the core of this challenge we are discussing is if you earn, for example, €25,000, your effective tax rate is 5.4%. The actual effective tax rate for those who earn low incomes within our society - it is a big share of their own income, they notice it going out of their wage slip, which I understand - but their effective tax rate is very low. It limits the degree to which tax policy can play a role in redistribution for those on our lowest levels of income. Comparatively speaking, if you are earning €50,000, your effective income tax rate is 10%. Your income is doubled and your effective tax rate is doubled. That is a feature of progressivity. That is the nub of the issue that I want to emphasise again.