The Minister does not know for what level or ceiling of earnings he will reintroduce fees. He is on record as saying he will do so for the three holiday per annum family. They are the target of his new revenue raising tax. Perhaps it is aimed at what the Taoiseach described as the super rich, those who earn from €100,000 to €200,000 per annum. Figures from the Revenue Commissioners show that the number of people in this category is small – 53,000 last year. There is no indication how many of these are parents who might have sons or daughters likely to attend third level and be subject to fees in future.