Mr. Tim Fenn:

I will, if I may. The Deputy has more or less put the finger on the button. In our industry, many businesses are regional and seasonal, and their profitability is marginal. They are important contributors to local employment, local communities and every other aspect of society. Any decisions taken to increase the tax base or increase taxes should be subject to strict and detailed impact assessments, not just the impact assessments on the Exchequer but also on the societies on which they will have an impact. Throughout rural areas and in many towns, we see many businesses closing because the tax take and cost of doing business are making them unviable. Any decision to increase taxes should be based on an impact assessment.