On the other hand, only 8% of taxpayers have incomes in excess of €50,000. I advise people not to listen to the Taoiseach but to listen instead to the Minister for Education and Science. It will not be those earning over €150,000 who will pay because they only make up 1.5% of taxpayers. The simplest thing to do with such people would be one of the following: introduce a new rate of tax for incomes in excess of €100,000, which would more than cover what they are going to pay in third level fees; return capital gains tax to previous levels, which would more than cover—