My second reason for approving of the levy is because DIRT has penalised small savers for a very long time. Mortgagees and borrowers have benefited enormously from tax reliefs and low interest rates but those who have savings, particularly small savings, are being deprived of them every year because the rate of interest they are getting is obviously below that of inflation. It would be of enormous benefit to these people, particularly the elderly, if the Minister considered abolishing DIRT. They should not be penalised for saving, which is, after all, a great backbone and aid to the economy.