Mr. Paul Flanagan:

My understanding is that that is beyond the scope of the Bill. It is not an area that is within my remit of responsibility. My understanding is that the income is generally taxable unless the person has signed up and become an eligible participant in the rent-a-room scheme. If the Deputy would like further detail on the practicalities of how the scheme is administered, we can certainly get it for him. As I said, however, it is beyond the scope of the Bill and beyond the remit of the Department of Health. It is policy elsewhere in Government. We can source detail on it for the Deputy.