Senator Browne expressed resentment at some of the language used on this side of the House. I hope it does not affect him personally. He raised the issue of the extension of capital allowance in the budget in regard to the deal for the acquisition of lands for road building and the extension of roll-over relief. I was involved in securing the deal in regard to land with the previous Administration and believe it to be a fair one. People in my constituency who sold their land to the NRA for the Monasterevin bypass that is due to begin shortly are satisfied with it. While I am not going to quote figures, it is important that people realise how fair is the deal. Tax is unfortunately a reality we all have to face up to and the 20% capital gains tax is the cheapest rate people will ever have an opportunity to pay. I believe this point will be accepted when the new road networks are in place.