Mr. Donal McNally:

There were ... I don't know whether you'd use the word "recommended". There would be a tax package which was set out in the memorandum, with resources available for that tax package. And then, when it came to the actual formulation of these, you would've put proposals to the Minister, or a range of options, in terms of whether it should be rates or bands or allowances, and then for the Minister to decide on that. I mean, formerly, in the budget strategy memorandum, we were only recommending indexation. We were recommending limited tax reductions.