Brian Lenihan Jnr (Dublin West, Fianna Fail)

As for palliative services, that is the reason for the introduction of this particular tax incentive. I must refute Deputy Burton's suggestion that this is a sinister plan involving high net worth individuals, who appear to populate her imagination at regular intervals. First, high earners, whose income is in excess of €250,000, do not obtain marginal rate relief on incentive investments. This restriction on reliefs was introduced by my predecessor, the current Taoiseach.

See this speech in context