Mr. Keith Walsh:

It is difficult to be specific but, as I said, we would probably need to start planning for it in 2018 and the actual implementation would occur in 2019. If we look back to the experience of 2013, the valuation date was 1 May. In 2013, we started sending out returns in February or March of that year. The returns went out two or three months in advance and perhaps something similar could happen in 2019, which would give people time to value their property and get their returns back to us before the end of the year. We would need to have them back before the end of the year in order that payroll systems and matters like that could be updated if people are choosing to pay in that manner. It is not something we put a huge amount of time into planning out or scheduling in great detail, but on the assumption that it would happen in roughly the same way or if the tax is still structured as it is in 2019, we would expect to start planning for it in 2018 and then scheduling returns, IT systems, bills and everything else within 2019.