Mr. Paul Sweeney:

In regard to the complexities for introducing the property tax and water charges, in the last budget the Government introduced a disgraceful and inequitable tax called SARP, the Special Assignee Relief Programme, for foreign executives, who at the end of the year get a cheque for one third of the tax they have paid sent to them if they earn between €75,000 and €0.5 million, in addition to school fees up to €5,000. That is a disgraceful tax and should be abolished in the budget. It saves only €5 million but it undermines horizontal equity in the tax system which is a fundamental principle in any tax system. We represent 600,000 taxpayers and are annoyed at that tax.