I am informed by the Revenue Commissioners that the full year yield to the Exchequer, estimated by reference to 2009, of an increase in the income levy from 2% to 3% on incomes between €100,101 and €200,000 would be approximately €35 million. The yield in 2009, if implemented from 1 April, would be of the order of €15 million. However, I should point out that this would create an anomalous situation where an individual would be liable to the income levy at a rate of 1 per cent up to a ceiling of €100,100, a rate of 3 per cent on income from €100,101 to €200,000, a rate of 2 per cent on income from €200,001 to €250,120 and a rate of 3 per cent on the balance. The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2005 adjusted as necessary for income and employment growth for 2009. They are therefore provisional and likely to be revised.