Mr. Paul Clancy:

I will take Senator Blaney's question about the rail review. That is something we will do. We will work with Letterkenny Chamber of Commerce and will put a joint survey out and get feedback from a cross-Border perspective on that with our members. We have found a very strong voice when we get the two memberships and do a collation of the report back from that. We certainly will do that.

I will let Mr. O'Kane answer on tax, but I will cover Deputy Smith's question on third level education. A masters student starting in Letterkenny Institute of Technology, LYIT, who is working with it and Magee University on behalf of both chambers. The student started in September on a two-year programme to look at cross-Border fintech clusters. The student will gather these data over the next two years to see how that looks from a cluster perspective, copy and paste that cluster and use that knowledge we have to look at and investigate other clusters from a cross-Border perspective. We sometimes find the data finish at the Border, so there is a cross-Border approach to this project. It is a two-year funded masters programme with a potential PhD afterwards. That is an example of the two chambers and institutions working together again, which is very positive.

Mr. O'Kane can also answer the question on the jobs shortage. However, the Deputy hit it right on the nail there in that we find, from a North West Regional College perspective, we are not on the trajectory of investigating what opportunities there are in the new skills bases that will be required in the future. If you are talking about passive houses, air source heat pumps, electric vehicles and things like that, there is a huge opportunity to get ahead of the curve from a north-west perspective.

We have a fabulous institution in the North West Regional College which, along with the other institutions, is doing tremendous work, for example, in providing welding courses. There is a shortage of welders. Academies are also feeding into the fintech businesses, within North West Regional College and Ulster University. We have a great ground base of educational establishments to provide those skills we need. However, we need to plan ahead of the game to get ahead of the curve in order that we have the right skills in place when those technologies are needed. We have youth, experience and manufacturing background to capture some of those things.