Róisín Shortall (Dublin North West, Independent) | Oireachtas source

I would like a bit more clarity on that. What is an insignificant amount? If a PAYE employee has savings and he or she earns interest on those savings, that interest is actually unearned income. Will that interest now be subject to 41% DIRT and PRSI, giving an effective rate of 45% tax on those savings? I ask the Minister to clarify that point because that is my understanding of these changes.

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