calculation of 09 Income levy on 08/09 abridged accounts

Where a sole traders set of accounts is based on the old Tax year (i.e. Apr-mar each year) should the Income levy for the 2009 return be based on 3/12ths of the 08/09 yearly accounts given that 9/12th of those accounts are in 2008, before the Income levy was introduced or will the revenue charge the composite rate of 1.67% on the full 12 months. If it is on the full 12 months, this would seem to be unfair on sole traders whose business accounts are still based on the old tax year.

Well you get the benefit of having 9/12ths of 2008 taxed using the 20% band of 2009 (extra €1,000 = saving of €210) so I don't have a problem with it.

Thanks for reply, but the Income Levy is separate from Income Tax. There was no change in the Income tax rates so 20% applies to all the trading years of 08 & 09 & 10 so no saving there.
This is separate from the introduction of the Income Levy on incomes starting in Jan 2009. If it is charged on a full 12mths then a person is paying Income levy before it was introduced or came into law.
This is why I am querying it.