Lim had proposed that the personal relief be raised gradually from RM9,000 a year currently to RM12,000. As Saravanan sees it, the extra RM300-plus per month that can be derived from higher personal income tax relief will likely be used to offset higher living costs rather than raise discretionary spending or long-term savings. Any benefit from a higher personal income tax relief is unlikely to count for much. Saravanan pointed out that without complementary measures to improve income growth and rein in cost pressures, the benefits of higher tax relief will quickly come to nought. He proposed that personal tax relief levels be reviewed regularly to ensure that they align with the actual cost of living.