The effects on different categories of taxpayers of the main changes announced in this year's budget were set out in table J of the Principal Features of the 1997 budget presented to the House on 22 January. As will be seen from those tables when all relevant factors are taken into account, including changes in child benefit and family income supplement, there are widespread and significant increases in net income from the budget across many income levels, and the figures quoted by the Deputy are not the full picture in this regard. Since one pays more tax in absolute terms as one's income increases, tax reductions will be of greater benefit to those on higher incomes. When expressed as a percentage of net income, the variation in gains is far less across income levels.