Mr. Keith Walsh:

I will respond to the Deputy's first and third question and Ms Kennedy will respond to the question on nursing homes. On evaluation of the other options mentioned, we have not undertaken that type of analysis. The first Thornhill interdepartmental group was responsible for the design of the local property tax. In this regard, Revenue supported the supervision of information and analysis as requested and we did the same in respect of the Thornhill review in 2015. Beyond that, we have not undertaken any more detailed analysis as yet. It is probably a matter for the Department of Finance and the Minister but Revenue has not been asked to undertake any further analysis.