Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

To be fair, the threshold was set much higher, at €175, and the Minister for Finance brought in amendments to bring it down to €75. There will be a need for a threshold from an administrative perspective. This is informed by Revenue and its assessment of the volume, data and so on. I have no doubt the Minister will keep this under review but he has brought the threshold down significantly from where it was in the recent amendment.

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