I propose to take Questions Nos. 243 and 244 together.
I am advised by the Revenue Commissioners that based on the most up to date data it is estimated that up to 15,400 individuals may be affected by the restriction of the restructured credit to the principal carer. In addition, it is tentatively estimated that about 5,550 of the estimated 15,400 individuals affected will now become liable to the higher rate of income tax i.e. 41% on a portion of their income, while a further 3,980 are expected to be brought in to the income tax net, i.e. liable to pay income tax at standard rate of tax on a portion of their income as a result of this measure. However, ultimately it will depend on the circumstances of each individual carer.
I am also informed by the Revenue Commissioners that as the individuals who are likely to be affected by the Budget changes are not specifically identifiable on Revenue tax records the statistical basis for measuring the impact of the changes was an estimate of aggregated numbers which were not income specific. Accordingly, there is no basis on which a precise distribution of these individuals by income range could be compiled.