Mairéad Farrell (Galway West, Sinn Fein) | Oireachtas source

It is just of interest because we are talking specifically about tax-related issues. Regarding Scotland, is Mr. Gallagher aware if the hotel tax, or whatever you want to call it, is in place in the likes of those directly comparable areas or does he have any figures from other countries where it has been brought in and how it has impacted on hotel prices or indeed hotel occupancy? The reason I am asking all these questions is because we are dealing specifically with the broadening of the tax base and it is interesting for us to tease out for that particular issue.