I assume that the Deputy is referring to those with incomes above €80,000, or €100,000, who would no longer qualify for mortgage interest relief under this proposal. I am advised by the Revenue Commissioners that based on associating incomes and mortgage interest data for 2010, and applying derived ratios to the estimated cost of mortgage interest for 2012, the full year yield to the Exchequer of restricting mortgage interest relief as suggested, regardless of whether the qualifying loans were taken out by single individuals or couples is tentatively estimated to be of the order of €60 million and €30 million respectively.