Ms Geraldine Tallon:

The Department of Public Expenditure and Reform. I am sure the Department of Finance has an interest as well. A number of Departments would have been involved and engaged.

Deputy Deasy will be aware, though, that our Minister would have dealt with this issue on a number of occasions because questions have been raised right around the country in terms of the implications for rate payers of local government reform and we have said this is a complex area of work where there will be adjustment over a period. There is a balance to be struck in maintaining the necessary revenue base of local government. As I have explained, in maintaining the necessary revenue base of local government, local government has done enormous amounts to try to shrink its costs, and has done that with considerable success. We have to try to maintain the revenue base without creating excessive pressure for rate payers. There is a balance to be struck as far as those are concerned.