Mr. Joe Cullen:

The genesis of that proposal was that it featured as one of ten options in the report of the tax and fiscal treatment of landlords, a report prepared in 2017 by an interdepartmental group chaired by our Department. It set out ten options: five short term, two or three medium term, and two long term. They were presented as options. That was one of the short-term measures that had been identified. That is how that particular-----