Dr. Keith Walsh:

I think the answer to the second question is "Yes" but I am not familiar with the details of it and do not want to mislead the Senator. On the first question, the changes are going to come in from 2022, so we will ask people to make a return and put a value on their property by 1 November 2021. That will then become the LPT valuation date for the next period, namely, that of 2022 to 2025, inclusive.