Mr. Niall Cody:

With the Department of Finance and like every other part of the system, we have reviewed the implications of legislation and how it applies and identified issues. It then becomes a matter for the Government and policy. There is no lack of knowledge of the implications of changes to VAT, excise and direct tax rules. If Deputy Michael McGrath were here, he would remember tabling a number of amendments on the direct tax rules because provisions apply in the European Union and the EEA. They will all have to be reviewed and policy decisions made.