I am not convinced the time for tax harmonisation has come. As a person with a particular European conviction, I prefer not to have unanimity and do not want to be in a position of preserving it. However, I do not like the motives of those who seek for it to be done away with in this area. Their motives are suspect – they just do not want to have to compete. They do not want to face up to their problems and want to force everyone to have the same problems. I do not buy this. I have no hesitation in supporting the Government's position on the matter. However, we are quite isolated and it may be necessary for the Government to construct alternative positions in case the weight of pressure is too great. That is a matter which the Taoiseach is well able to assess in his own way and I have no doubt he will do so.