Mr. Joe Cullen:

In general, in terms of tax reliefs, the periodic reviews we do examine whether a tax relief is still justified, the purpose of it and so on. They tend to be comprehensive reviews that would look at the kind of issues the Deputy mentions.

To follow up on the sunset clause issue, the sunset clause lengths would vary depending on the size or likely size of the relief. That would follow on from the kind of guidelines we have set down in our tax expenditure guidelines. The bigger reliefs might have more of a focus and might be reviewed at more regular intervals than some of the smaller ones. The sunset clause period would take a lead from that. Typically, however, three to five years is a normal period for a sunset clause.