John Moloney (Laois-Offaly, Fianna Fail)

I take the point the Senator has raised. The levy is on insurance companies, not specifically on the customer or purchaser. Tax credits are granted at source in the same way as the levy or existing relief. Elderly people are securing a tax relief of 20% but the levy is on the company not on the specific customer. The companies would have to recognise their customers' age profile, while taking account of the fact that the levy is on the company, rather than the customer.