Mr. Ciar?n Lawler:

We had a Government decision on the response to the report of the Commission on Pensions on 20 September. The heads have not yet been drafted. A significant body of legislation is emerging from the response to the Commission on Pensions that will all form part of a Bill next year. The implementation date is January 2024. We will bring forward legislation to the House next year in view of that deadline. Most of the commitments will be from January 2024. It is one of a range of measures that we need to bring through next year, many of which require new legislation.