Ms Anne Gunnell:

The Deputy is correct that Italy has been at the forefront and was part of the initial proposal by four states which kicked off a lot of this debate at EU level. We do not have significant detail and we have not done a great deal of analysis on it, but we know Italy is very keen to apply a form of equalisation levy to turnover. We have similar concerns on that to those we have around the digital tax proposal the EU is putting forward. We have not done a detailed analysis of it, however.