Mr. John McCarthy:

On the "should" piece, I think that is determined by what - and there are many different views on this - level of service a local authority may need to provide. In terms of what an increase or a change of LPT could yield, if one looks at the system that is there at the moment and if it was never changed and if, for example, all local authorities were to avail of the power that is there to increase LPT by 15%, then based on the decisions that were made for 2018, there is a potential gain of more than €70 million without any change in the system. Any decision by a local authority to either increase or decrease is made locally. If a local authority decides to increase by 1%, 2% or anything up to 15%, it retains the full value of that revenue increase.