Mr. Sebastian Barnes:

The council's mandate is to look at the overall budgetary stance rather than specific measures so it is really a choice for the Government in terms of how it is going to manage the future challenges. That is one of the things we look forward to the Government announcing in the medium-term plan in April.

We do not have a specific measure or view about any specific tax. We welcome the work of the tax commission. That is a good way of looking at this. It is important in the long run that the tax system supports growth, that it is fair, and that it is perceived to be fair, so it has a popular legitimacy. We welcome that work. That is the best we can say.