Ruairi Quinn (Dublin South East, Labour) | Oireachtas source

I have no difficulty in agreeing with the Deputy. All additional moneys should be taken into account. Obviously, working capital has to be kept in reserve for the operation of a business. We are considering a model that looks at verifiable taxed income and nothing else. As long ago as the 1990s, the de Buitléir report recommended that the base of assessment should be wider from the point of view of equity. It is not a question of having something against the self-employed or targeting farmers. It is being presented as such by people who have their own reasons for doing so.

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