94 Dr. Upton asked the Minister for Finance the annual cost of introducing a 20 pence in the pound tax rate in respect of the first £2,000 of taxable income for a single person and £4,000 of taxable income for a married couple. [9557/96]

95 Dr. Upton asked the Minister for Finance the annual cost of introducing a 20 pence in the pound tax rate in respect of the first £4,000 of taxable income for a single person and £8,000 of taxable income for a married couple. [9558/96]

96 Dr. Upton asked the Minister for Finance the annual cost of introducing a 20 pence in the pound tax rate in respect of the first £6,000 of taxable income for a single person and £12,000 of taxable income for a married couple. [9559/96]

I propose to take Questions Nos. 94, 95, and 96 together.

On the basis that the 20 per cent rate would apply to the first £2,000/£4,000 etc., of the existing 27 per cent rate band, the estimated full-year cost arising from the changes mentioned by the Deputy are as follows: