The Minister stated that the revised health contributions will be considered in the context of income tax reform. Is this not simply a new form of tax without any tax-free allowances, unlike the income tax code? Is it the intention that this so-called health contribution is to cover some proportion of the cost of the health services?

This is to maintain the existing health services. With the rapid increase in costs, the Deputy will be aware the cost of the health services is increasing every year, and the great problem is that the services have run down since last year and this is an effort to maintain the services and to improve them.

If it is a charge to maintain the health services, why does it need to be considered in the context of income tax reform?

Is the figure of £87 million not an enormous one and would any portion of that not do a great deal of good for the many requirements within the health services? Since it is not intended to apply any of this money in that direction, does the Minister not agree that Deputy O'Donoghue's analysis is the cor-correct one?

I have told the Deputy that the figure is part of an overall figure, part of a package which the Deputy seems to find great comfort in quoting. As I have told him, he is taking the figure completely out of context.