Ms Clare Costello:

The Revenue Commissioners are currently working with their IT people with respect to the filing requirements for this. We can certainly discuss it with them. The first filing is for the rental income relief. Because it is a 2024 relief, the first filings will not take place until 2025. Revenue normally issues its guidance with respect to Finance Bill measures early in the new year. It is still working on the technicalities relating to that. We can certainly discuss that with it.