Mr. Martin Marjoram:

I thank the Deputy. I might repeat some of what I say now to Deputy Conway-Walsh when she returns. We brought forward the notion of a 1% levy on corporate profits and as has been pointed out by Deputy Conway-Walsh, there have been increases in the contribution to the national training fund. It clearly has not been nearly sufficient to meet the funding gap. The Deputy's broader point is correct with regard to the commentary that goes with taxation discussion.

In general terms Ireland is not particularly out of line when it comes to income and consumption taxes. It is out of line with its corporate taxes. It is why we have focused on a corporate tax levy and a specific levy to take it directly into higher education. As Mr. Cassells pointed out in his report, employers benefit hugely from what comes from our higher education sector. It is entirely appropriate for us to look for a contribution from them commensurate with the gains they make from the very availability of the talented work pool from which they benefit.