Brian Lenihan Jnr (Dublin West, Fianna Fail)

Deputies opposite insist on characterising this measure as a tax and are debating it in taxation terms. The measure is described in the legislation as a contribution, against which tax relief is available. I do not know of any form of taxation against which tax relief can be claimed other than, for example, local rates and elements of corporation tax.

In regard to the cost of exempting persons in possession of a medical card, from our initial inquiries there are so few public servants in possession of medical cards, in all probability, the cost involved would be marginal. This bears out the point made in my initial reply that the bulk of medical cardholders in the public service are people in receipt of a discretionary medical card rather than a medical card under income guidelines.

On the wider issue, there is no person in the public service who is paid less than the minimum wage. Deputy Burton was careful in this regard and used the phrase "low earner". Deputy Bruton suggested that people below the minimum wage should be exempt. No public servant is paid less than the minimum wage. If a person is earning less than the annual amount that a full-time worker would earn on the minimum wage, it is because the person is working part-time in the public service.

Regarding Deputy O'Keeffe's query concerning firefighters, I will have the issue examined. A discretion is conferred on the Minister by section 8, which deals with exceptional circumstances. I am not saying I will accede to the matter, but I will have it examined.

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