Richard Bruton (Dublin North Central, Fine Gael)

The Government has reneged on its commitment. Far from reducing the number of people paying tax at the top rate the number is increasing every year and the Minister knows that because it is in his own tables today.

The Minister has taken a number of people on the minimum wage out of the tax net by raising the threshold to €15,600, approximately €300 over the minimum wage for the year. By April of next year every one of those people will be back in the tax net, because the minimum income by then will be over €16,000. It is a sham commitment, honoured in name but not in substance.

See this speech in context