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

On the Deputy’s question about receiving legal advice on this course of action, yes, I had an extensive amount of engagement within the Government on this issue. I believe a deferral of one year, while showing that I intend to use that period in order to gain agreement for the future of this tax and its retention, is well inside the space of what can be deemed constitutional.

I will be doing this on the basis of an order. Accordingly, the two exemptions, to which the Deputy referred, will continue. The figures he has referred to, particularly the higher figure, is ahead of my understanding of what those figures are. In either event, by use of order in the way I have described, it will allow those exemptions to continue.

See this speech in context