Mr. R?n?n Hession:

It is 50% of the average industrial wage. The lower cap of €300 is approximately 33% of the average industrial wage. In terms of PRSI we have not published costings. We are still working through them. It is very complex. We do not want to put out anything until we are confident of the costing. Broadly speaking, as Deputy Ó Cathasaigh picked up, in the straw man we make a change of 0.1 of a percentage point. In other words, if employee class A went from 4% to 4.1% and employer class A went from 11.05% to 11.15% it would generate €190 million. According to the rough costings we have for the straw man this would be sufficient to cover it.