Richard Bruton (Dublin North Central, Fine Gael)

Does the Minister agree that the commitment in the programme for Government made no reference to effective rates of tax, which have been produced like a rabbit out of a hat to pretend that something promised was not promised? That is the reality. The programme stated the Minister will ensure 80% of all earners pay only at the standard rate, without a mention of effective rates of tax. I am reminded of Animal Farm. The pigs who took control had a slogan, "Four legs good, two legs bad," but when they decided that did not suit them, they changed it to, "Four legs good, two legs better," because they were moving on two legs themselves. The Minister has adopted the same strategy and his advisers are changing the citation, like the sheep in Animal Farm, to effective tax rates. That is not the Minister's commitment. He has not delivered on his promise and he stands indicted for failing to even attempt to deliver.

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