Dr. Robert Sweeney:

I will address the taxation issue before I hand over to Ms Greaney and Dr. Goffe. I do not have specific ideas as to the taxation and, in particular, how that would address people in rural areas. I would reiterate the point I made earlier that some taxes are designed to change behaviours and they are not always going to be distributionally neutral, such as taxation on cigarettes. However, it should come as a suite of policies such that we take care of people who are economically affected. I will just say that.