Gerald Nash (Louth, Labour)

I thank Mr. Coffey. In the minute I have available, I have some questions for our colleagues in the ESRI. They have done strong work over the years on tax expenditure and so on. We know that we are not good at reviewing tax expenditures and that they can often outlive their usefulness, if they are ever useful at all in some instances. Sometimes, tax expenditures are political responses to advocacy and campaigning such as the reduction of the VAT rate for the hospitality sector from 13.5% to 9%. What is the ESRI's view on that? Is it a good or bad idea in the context of where we are at in terms of our fiscal position?