Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

Anybody who thinks Sinn Féin cares about any person on low pay should know that it has been exposed time and again. The note I have indicates that any change will not take effect until 1 January. I will confirm that that is the case later today. It is a move away from unvouched to vouched expenses. At the same time in the Finance Bill we are clamping down left, right and centre on tax breaks and tax evasion. It includes putting a limit on the special assignee relief programme, the exit tax, closing the double Irish and getting rid of concepts such as stateless corporations.

See this speech in context