The Green Party proposal shows that, following the introduction of the proposed UBI along with the abolition of tax credits and the replacement of the 20 per cent tax rate with the 40 per cent rate, a person earning €40,000 would receive the same yearly net increase in their disposable income (€150) as a person earning, for example, €275,000. Given that the average yearly earnings in Ireland in 2019 was €40,000, it is not clear that the proposed policy could be perceived as equitable and fair. This underscores the difficulties in designing, and funding, such a policy in a fair and equitable way.