Tom Morrissey (Progressive Democrats)

Employees' entry point to the income tax system has been increased to a level which is 90% of the minimum wage, representing a huge improvement on the figure some years ago. In 1997, a person entered the tax net at €98 but that figure is €209 now, which is an increase of over 100%. We have looked after personal tax rates, very important business tax rates, first-time buyers, social welfare recipients and old age pensioners. I commend the budget to the House.