The specific goal of the SSIA scheme is to encourage people to save over a period of at least five years. In order to provide an incentive to save for this period, the Exchequer makes a contribution of 25% of the amount that a person saves. This is equivalent to giving a tax credit at the standard rate of income tax in respect of the amount the person saves. This is the mechanism that is used in the legislation to provide for the Exchequer contribution. In effect, the saver is paid a tax credit in respect of an amount of tax that the saver is treated as having paid. Therefore, the Exchequer contribution is not income for tax purposes and is not required to be included in an income tax return.