Ms Jacqueline O'Callaghan:

You are asking how we would do compliance work on that levy. It would be no more than doing compliance work on excise or other items that might be due on those products. I am not in an operational but a legislative area. However, a number of compliance programmes are in place. As part of the introduction of any new tax or levy, a compliance programme would be drawn up to ensure that it is operated. It is self-assessed, but we obviously carry out compliance activities and ensure we look at where risks have been identified.