Dr. Paul McGowan:

We do not because we would look to the policy decisions of the Oireachtas and the decisions taken in that context. For example, a policy decision could be taken on what the allowance should be. Then we would have to work with that. Alternatively, we could be tasked with determining what the allowance should be. We have said we could do that but, as I said, that is a significant piece of public consultation and would take between six and 12 months, approximately, depending on the complexity of the issue.