It is assumed that the Deputy is referring to the introduction of a third rate of income tax of either 42%, 43%, 44%, 45%, 46% or 47 % to be applied on the portion of taxable incomes in excess of €100,000 per annum. In addition, it is assumed that the threshold for the proposed new income tax rates mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples. On that basis, I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2013 incomes, of the introduction of the new rates would be of the order of €52 million, €104 million, €156 million, €208 million €260 million and €312 million respectively. However, given the current band structures, major issues would need to be resolved as to how in practice such a new rate could be integrated into the current system and how this would affect the relative position of different types of income earners. These figures are estimates from the Revenue tax-forecasting model using latest actual data for the year 2010, adjusted as necessary for income and employment trends in the interim. They are, therefore, provisional and subject to revision. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.