Brian Lenihan Jnr (Dublin West, Fianna Fail)

Assuming that such people are insured, this is the biggest expense they face. The majority of persons who are 70 years of age or more have no liability at the higher rate and many are exempt from tax altogether. I am informed by the Revenue Commissioners that approximately 90% of all income earners over 70 do not have a liability at the higher rate and, therefore, would not be in a position to benefit from this amendment. The proposition that one should have a special regime based on age for higher taxpayers cannot be justified.

See this speech in context