The situation in respect of income tax is much the same. It is reasonable to point out that the Government has often stated its target to reduce the number of people paying the higher rate of tax at 20%. This budget will actually increase the number, although I will not weep many tears about that. However, I am critical that many years after the Government first stated it as a strategy, there is a significant number of people on the minimum wage paying income tax. It is not sensible to say on the one hand that from February next, it is unreasonable for employers to pay employees less than €7 per hour while, on the other, taking some of it from them by way of tax. If we state that €7 per hour is an acceptable basic minimum entitlement, we must say, as a corollary, that we will not tax it. The Government has done nothing better than mark time with its 90% from last year. That is a pity because it is clear from the Exchequer returns we saw yesterday that there would have been the capacity to go a little further, or probably the full distance, in terms of taking those earning the minimum wage out of the income tax net.