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

I am starting to answer the Deputy's question. He will have to let me answer it. The analysis was not done by my Department but we got a costing from the Department of Finance. The ambition over a five-year period is to make sure that people who earn the average income do not pay the highest tax rate. Ireland is unusual in that people earning the average income pay the highest tax rate.

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