I refer to the last Budget adjustments for tax computation.
People using the married tax rates who had an income of less than €28,700 in 2013, excluding any dividends they received, can only declare that amount of dividend, which, when it is added up with the chargeable income, would not exceed the total of €28,700, that is up to the maximum amount falling under the 25 per cent tax bracket.
Beyond the threshold of €28,700 the applicable tax rate is 35 per cent for company dividends.
It does not sound much like the government appeasing the middle class, does it?