Brian Cowen (Laois-Offaly, Fianna Fail)

One will have to earn €16,300 before one starts contributing to the tax system. This is because we wanted to ensure people on low incomes are helped, avoid poverty traps and maintain the incentive to work. Even after yesterday's budget, in respect of which every superlative one could think of has been used in an effort to say how terrible it is-----

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