Mr. Gerard Brady:

We already have a good model of it for corporate tax. We see a roadmap produced every three years, where the Department tells us in detail what it intends to do. That is much like the commission's bullet-pointed actions, the Action Plan for Jobs or the multiple plans the Government has where it sets out a timeframe in which it expects to do something and who is responsible for it. It produces that. Then we have kind of a process where probably around February or March every year we see public consultations come out from the Department of Finance with a question on a scheme like the research and development tax credit, the employment investment incentive, EII, scheme for equity or some other scheme, asking how it can improve the scheme and asking other questions it wants answered. That leads back into the finance Bill. We have also seen the Department have town hall-type meetings with businesses. We had one in Trinity College. It might have been in 2018 or 2019. I cannot remember because of Covid.