Dr. Eoin Ryan:

On the dog breeding establishments point, on whether we can move ahead with revising the current Act before this comes in and on the question of how inspections will be implemented, the Dog Breeding Establishments Act comes under the Department of Rural and Community Development, so that would be a question for officials from that Department. Although we are regularly in contact with them, I cannot answer questions on their behalf here. The Senator would have to put those questions to them.

On the question of the tax issues and Revenue, the scope of this regulation has to do with the Internal Market, and the Commission has outlined that this is the legal basis for this. That is the mechanism that this is based on of having a harmonised Internal Market because quite a few stakeholders have asked if this could not apply to this situation or that situation. In that context, this regulation just applies to harmonising the Internal Market, and tax issues have not arisen with it. It would probably require a different instrument.