Mr. Fergal O'Brien:

I thank Deputy Ó Cuív. Our main feedback comes from our members. We also spent considerable time engaging with our counterparts in the UK on the introduction of a similar system there. I will be honest. When we came to this debate we had assumed the main concern of our members and of business generally would be about the contribution rates. The feedback from our UK counterpart is that by far the biggest issue it dealt with was the administrative complexity. When it comes to the reality of the practice and implementation of these things on a daily basis they rarely are as straightforward as they are initially envisaged. We see this in many other schemes and legislation. Technology absolutely helps but there is no question that significant labour input would still be required to make the schemes work.