Mr. John Hogan:

When we get our work under way, it will become easier for us to identify the different staging points over the next number of months by which time we will have completed different aspects of the work. We will use the information that is available from the Revenue Commissioners and consider property prices. We think that the consultation exercise will also, as I mentioned earlier, give us different insights and information. However, it is a report for the Minister in the first instance. I am also conscious that this committee is compiling its own report and analysis, which will be very helpful and feed into the work what the Department is about to embark on. From all of those aspects and perspectives, the work that we are about to embark on will be best informed by a variety of sources and a variety data points and entries.