Mr. Mark Redmond:

The main driver for the change is greater certainty on the tax yield projections when the budget is being presented from now on in mid-October. That is the only driver that has been articulated. When we look at that, and this has been a surprising feature of the consultation process for many participants, the amount of tax we are talking about is less than 4% of the total tax yield in any given year and because of investment in both personnel and technology, we have got much better at projecting tax outturns than might have been the case previously. If one were being pessimistic, one might have an under or over-estimate of between 3% and 5% but that is 3% and 5% of 4%, so to speak. That is what is at stake.