The Minister is attempting to bring equity to the rates of interest paid on taxes overdue and taxes overpaid. While those who overpay are refunded with a 4% bonus, those who owe money to the Revenue Commissioners are penalised at a much higher rate. I welcome the Minister's efforts to regularise matters and to introduce a measure of equity, but I hope it does not become more profitable to overpay tax in the expectation of a 4% return than to invest one's money in the bank.