It is assumed that the threshold for the proposed new tax band 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. I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2010 incomes, of the introduction of a new 48% rate would be of the order of €375 million. (This amount represents an upward revision in the estimate given to a similar question, No. 265, on 3 November 2009). 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. This figure is an estimate from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary for income and employment trends for the year 2010. It is therefore provisional and likely to be revised.