Good grief, Paul, you must have realised by now that people who save are the spawn of the devil. They are evil. Only people who spend are of any benefit to the economy. Savers must be punished in any way possible to discourage others from going down this murky path.
I wonder if people will be allowed to carry unused spend forward to a following year a bit like companies can use loss in one year to offset profit in another.
While things like utility bills may be fairly constant from year to year spend on items such as consumer goods and private healthcare are usually not in my experience. As an example, for 13 years in Greece we had no expenditure on private healthcare and then in one year had a spend of €35,000. Probably not typical but it illustrates the point. You could have a situation where spend on allowed items in one year, and hence your tax free allowance is actually bigger than income so you would pay no tax. You would also have unused allowance. Next year the spend on allowed items could be significantly less than your income.
This is yet another example of lets soak the poor. In 2011 for example my electricity bills were €791.80, my telephone €433.50 and my car insurance around €760. Normally I would have nothing else that qualified according to the list in Ekathimerini. In the space of a little over a year my tax free allowance will have gone down from €12,000 to €9,000 to €5,000 to a little under €2,000. People who paid no tax on an income of €12,000 per year will now be paying around €2,500 per year. I wouldn't describe somebody on €12,000 per year as particularity wealthy. Someone on a very high salary is much more likely to have qualifying spend and so still gets the benefit of a significant tax free allowance. Tax the poor. Reward their fat cronies.