Ms Cora O'Brien:

I have outlined some areas there with regard to possibly broadening the VAT base. That could be looked at. The sugar tax is going to happen anyway. We are also going to see a small increase in the training levy for employers, currently part of employers' PRSI. There will be some changes there. There may perhaps be changes in climate and carbon tax - these are always worth looking at. What we are doing as much as anything else is putting out the options that could be looked at.