		Example 5
		(Single person taxed under PAYE)
		Full rate PRSI contributor
GROSS	PRSI/Levy Liability		Tax Liability		Total	Gain as % of
INCOME	Existing	Proposed	Existing	Proposed	Gain	Net Income
€	€	€	€	€	€	%
12,000	0	0	220	80	140	1.2
13,000	0	0	420	280	140	1.1
14,000	0	0	620	480	140	1.0
15,000	336	336	820	680	140	1.0
16,000	376	376	1,020	880	140	1.0
17,000	416	416	1,220	1,080	140	0.9
18,000	456	456	1,420	1,280	140	0.9
19,000	876	876	1,620	1,480	140	0.8
20,000	936	936	1,820	1,680	140	0.8
25,000	1,236	1,236	2,820	2,680	140	0.7
30,000	1,536	1,536	4,260	4,120	140	0.6
35,000	1,836	1,836	6,360	6,220	140	0.5
40,000	2,091	2,136	8,460	8,320	95	0.3
45,000	2,221	2,278	10,560	10,420	83	0.3
50,000	2,341	2,398	12,660	12,520	83	0.2
55,000	2,462	2,519	14,760	14,620	83	0.2
60,000	2,577	2,634	16,860	16,720	83	0.2
70,000	2,802	2,859	21,060	20,920	83	0.2
80,000	3,018	3,080	25,260	25,120	78	0.2
90,000	3,233	3,295	29,460	29,320	78	0.1
100,000	3,443	3,505	33,660	33,520	78	0.1
110,000	3,653	3,715	37,860	37,720	78	0.1
120,000	3,863	3,925	42,060	41,920	78	0.1
130,000	4,068	4,130	46,260	46,120	78	0.1