Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

The Senator makes a very valid point that perhaps an additional levy would have been better applied using income tax or USC legislation rather than social insurance legislation. I cannot deal with that now because it would require a finance Bill to make the change. I am obviously not in a position to do that, but the point the Senator makes is valid. If it is really social insurance, it should have some social insurance benefit linked to it, which it does not. I will certainly discuss it and take it in the round with the Minister for Finance, Deputy Noonan, and the Minister for Public Expenditure and Reform, Deputy Donohoe. It could be regularised in the years to come.