Brendan Griffin (Kerry South, Fine Gael)
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To ask the Minister for Finance if he will focus revenue raising measures in Budget 2013 in higher earners and super wealthy citizens, including tax exiles, in an effort to protect lower and middle income earners, who have little or no disposable income at present; and if he will make a statement on the matter. [52935/12]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.