Mr. Reg McCabe:

We would be reluctant to target any particular sector. We welcome the property tax. We think there is scope for the commercial rates contribution to be diluted by bigger contributions. After all, at the end of the day, it is all about the users of the service paying for the service. I would contend that the vast majority of the services delivered by local authorities are consumed by householders and that is where the main focus should be. The system has developed over the decades on the basis of the householders getting a free ride and the impact was that all of the costs were levied on businesses. There is now an opportunity to re-balance that in a fair way. It is certainly not fair as it is structured.