Joan Burton (Dublin West, Labour) | Oireachtas source

As we know from our experience of the bank guarantee and the range of taxes and changes which flowed from it, there is nothing fixed under the heavens when it comes to social welfare and taxation. There is no provision for the charge to which the Senator has alluded. Moreover, even if such a provision were included in the Bill, it would be open to any future Minister to amend it. In short, there cannot be total certainty in regard to any legislation, particularly in the context of our experiences since 2008.