Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

To date, this has been a matter being implemented by the Revenue Commissioners. On foot of the concern that developed on the matter in the early part of the week, Revenue made the decision on deferral. As to the proofing to which the Deputy referred, it is important that there is broader awareness of what is happening when work like this is under way. I welcome the fact that Revenue will contact representative bodies on the matter so that everyone is aware of what is under way.

The Deputy will know that, because this is a tax relief, the Revenue Commissioners will have to consider that it is therefore worth more to people who are on higher rates of income tax. They will review this matter across next year. As I have said, they have decided that any changes will be deferred until 1 January 2020.

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