Mr. Keith Walsh:

I appreciate that, but it is not for us to comment on the issue.

On whether there were contacts between us and the Department of Finance about this measure in the run-up to the budget, as I mentioned to Deputy Martin Heydon, it is one of the measures included in our published ready reckoner. It was published some time in September, perhaps a month or so before the budget was announced. As far as I can recall, there was no contact between us and the Department on the rate increase. There was some contact either just before or just after the announcement of the budget on the cost of continuing the exemptions or extending some of them such as consanguinity relief, but as regards the rate increase, the Department just used the information in the published ready reckoner. It varies a little, depending on the different measures being proposed. It is not unusual for the Department to simply take the published figure and-----