Mr. Chris Macey:

I slightly changed my statement because in the past day there has been a reply to a parliamentary question stating the Department thinks it will have an evaluation finalised in the second half of 2023. We see Departments saying things like that a lot. We would tonight ask the committee to press them to make sure that it is not only finalised, but published in 2023. The Department of Finance is interested in looking at this from a public health perspective, for the same reasons as the commission. From a taxation point of view also, anything that broadens the tax base is something it is interested in. As far as I am aware, the Department of Finance is waiting for that evaluation to decide what the next steps will be.