Mr. Niall Egan:

I thank the Deputy. I do not disagree. The Minister's approach has been one of progressive change. That is why she has requested this review to continue the process to factor it in to future budget discussions. As I said earlier, I do not think what we will articulate as part of the review will be done in a single budget but it will inform the future direction over time. I thank the Deputy for the detail he has provided. It is much appreciated.