Mr. Ken Spratt:

I take the point, which was made by Deputy Bennett as well. If we are doing it four times a year there is a postage cost, which might seem insignificant but it really does all add up. If you are having to administer and post out four times in the year it is just administratively and from a post cost perspective more expensive. Having said that, Dr. Walsh said earlier in his response to Deputy Bennett we are moving to paperless discs. Paperless discs will allow us to look at that and we think they will allow us make very significant savings we can pass on to the people who unfortunately have to tax more often.