One cannot foresee circumstances. The social partners recognise that indexation is a bad principle and they do not include it in the taxation section of Sustaining Progress. It is not even implied. They recognise that the tax system has to produce what we need for essential spending. The Government is committed to maintaining the rates at their current levels. The rates represent a significant achievement and it is senseless to talk of returning to our previous position. It is not long since at least 40% of the people, if not more, paid tax at the higher rate.