Mr. Brian Keegan:

As Deputy Michael McGrath will know better than I, the Department of Finance provides an estimate of what a change will result in. At the time the change was made, they did not give a figure for it. As to whether it is going to make a difference, it is not. It is very much a reputational move. It is copper-fastening a notion that we do not tolerate egregious planning practices. It is worth making the point that the existing residence rules that were brought in in 1998-99 were designed to ensure that one could not benefit from our 12.5% rate unless one had a proper presence. This is a further development of that. Arguably, this is a refinement, had it been thought of, that could have been brought in in 1998-99.