Richard Bruton (Dublin North Central, Fine Gael)

I have nothing to add to what I already said. I remind the Minister that in the existing exemption thresholds, also at €40,000 and €20,000, there is marginal relief. This is not rocket science. We are not asking the Minister to invent something that has not been thought of before. It is already there in codes where an intermediary rate applies and there is an exemption threshold. It smooths the impact. The Minister appears to be persuaded by the arguments but he is waiting for the Commission on Taxation to tell him what to do. I honestly do not think that is a great answer.

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