Mr. John O'Sullivan:

First, I need to pick up on some of the earlier points as I have not replied to one of the Deputy's earlier questions about self-assessment. I will begin with the Deputy's relaying of the comment about the shrinking base and his contention that the burden is falling on fewer businesses.

I might stand to be corrected on this, but my understanding is that the comment in question came from the audience at that particular meeting when one of our officials was explaining the linkage between annual rate on valuation, ARV, and net annual value, NAV.