Cian O'Callaghan (Dublin Bay North, Social Democrats)

This is the very point of the report. The Minister is right that different countries apply the taxation levy in different countries, so making comparisons on it is quite complex and difficult, but all the Minister is able to tell me is that, because of the complexities around it, we are not too sure that we are that much lower than the other countries. That is exactly why we need to have a proper study into how it is applied and how we compare it with other countries. If we are out of sync and that is the view that is generally being taken, and the Minister is not able to provide hard data to the contrary, just a view that we may not be out of sync, that is exactly what we would uncover from a process like this.