Mr. Brian Dunne:

In respect of Senator Colm Burke's question about long-term planning, things that would be useful would be far more consultation with the insurers, far more long-term planning by the Department with the insurers, seeing through commitments that have been made and making sure there are no surprises and things do not arrive without any notice. That has been a feature of the past six months and has not been helpful in respect of a tax change that was not announced and not predicted.