Paul Bradford (Fine Gael)

The legislation is realistic. Never in my years here have I seen perfect legislation brought forward. There are always difficulties and, unfortunately, there are always people on the margins who fall outside the scope of a scheme or idea but it is a reasonable attempt at expanding our tax base in a reasonably fair fashion and at a modest level. That is the reason this amendment is not acceptable or realistic, and I do not think its proposers believe it is realistic or fair.