Mr. Charlie Phelan:

To be fair to all taxpayers, if there is tax owing for 2011 we are statutorily obliged to seek to collect that tax. I have said that I will seek counsel on whether we will do so for 2011.

If there is tax due for 2011, we are statutorily obliged to collect it. We cannot collect the tax unless we put it into charge. We put it into charge by raising an assessment. I will certainly take the committee's views and advice and I will consider and take counsel on whether or not we will raise any of the assessments for 2011. If we recognise there is tax due, we are statutorily obliged to raise those assessments.