Brian Cowen (Laois-Offaly, Fianna Fail)

I am not committed in principle to completing the individualisation process. I will consider year on year whether and how I progress it, given the priorities at the time. One thing I have learned from the experience is that it was right to move towards this with caution and to recognise there are societal attitudes and situations that have to be taken on board while at the same time ensuring we facilitate participation in the workforce to the maximum extent possible. We have also to take into account the societal reality that people want to see in the tax system. Some people's choices are deemed by some to be devalued by going for a pure individualisation model. That is a strong contention that was made at the time and there was a response to it which, I think, met the requirements of the situation while not undermining the move made by the Minister in the initial phase.