Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Deputy Pearse Doherty's amendment would cost an additional €12 million to implement in 2017 and €22 million in a full year.

To answer Deputy Michael McGrath's query, the commitment in A Programme for a Partnership Government is to increase the earned income credit to €1,650 by 2018 as part of a Government objective to provide a supportive environment for entrepreneurs and the self-employed. I have never argued on the basis that this is a measure to promote equality between self-employed persons and those in the PAYE system because the systems under which each group is taxed are different. I have argued on the basis of fairness. I thought it had become unfair that there was an allowance for PAYE workers of €1,650 which was not available to the self-employed. It is an issue of fairness rather than inequality. However, the commitment in the programme for Government remains and has not been amended in any way.

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