Ms Cora O'Brien:

Yes. That is a valid question. It is something that we need to examine because the Deputy is right. There are state aid rules and some restrictions on what one can do, but it should be possible to develop a capital gains tax measure that is targeted at a particular group or focused cohort. The entrepreneur relief is a form of targeted measure for active trading businesses, allowing shares in them to be taxed at a lower rate. One could do something in that regard without including speculative gains or-----