The middle classes like a bit of sex when they're not too exhausted from gathering up money for the government and banks.


Actress Niamh Shaw suggested on Lunchtime with Eamon Keane that there should be a tax on sex, and I must say there is some fiscal merit in the proposal.


There will be many spin-off benefits to the exchequer from the new tax. It might stop the taxpayers having kids, thereby sparing a fortune on children's allowance. And why should sex be treated any differently to other leisure pursuits like holidays? After the budget the only ones who will be able to afford to fly away during bank and builders' holidays will be bankers and builders.


'Lie back and think of Ireland' might be a good slogan for the government sex drive. Sex could become a patriotic duty just like in the old days when big families meant more emigrants and more money being sent home.


How could it be enforced? Gardaí would cost a fortune in overtime and CCTV might be just a tad intrusive.


Can you imagine the mortification if you had to tell your tax adviser you were only liable for two sex levies in the fiscal year. It would be first time ever taxpayers told falsehoods to their accountants to ensure they ended up paying even more tax.


And it all ties in nicely with the minister's policy of taxing luxuries.


Or maybe Brian might feel the taxpayer has been screwed enough this last week.