Martin Cullen (Waterford, Fianna Fail)

This is the dilemma that arises. We have probably been the most successful country in Europe in removing workers on low incomes from the tax net. One of the consequences of this is that benefits arising to workers based on the tax system will not benefit those who are not liable to pay tax. In compensation for that, however, we have greatly improved the benefits available to such persons in recent years.

See this speech in context