Pat Carey (Dublin North West, Fianna Fail)

Senator Twomey's recommendation would introduce a fourth rate of 0.5% to the income levy, which would apply for incomes between €18,304 and €28,304 in the case of persons aged between 65 and under and for income between €20,000 and €30,000 for single persons aged over 65 and between €40,000 and €60,000 for a married couple where one or both are aged 65 or over. This would cost approximately €60 million in a full year and the maximum benefit to individual workers would be less than €3 per week. It would also create considerable difficulties in payroll implementation.