Seán Kyne (Fine Gael) | Oireachtas source

It is important to accept that we cannot just not do something because it might create a bit of work for Revenue. If it is worth investigating, it is important that we examine it. It is important to note that 30% of taxpayers pay the higher rate. If the thresholds are retained and not increased consistently, more standard rate taxpayers will pay at the higher rate even though their income would be quite modest. That is the importance of it. I acknowledge the Minister's work and that of the previous Minister, Deputy Donohoe, on increasing the threshold for the higher rate of tax. I think 30% was suggested. A report was to be done. As my colleague said, I am not sure if that has been highlighted regarding the impact of a 30% tax rate on the tax take and the benefit for those who would pay the higher rate sooner, in particular.Perhaps the Minister might be able to advise on that.