The Minister makes much of his bringing forward the date for the elimination of tax incentives. I agree with his approach to this issue. Tax incentives are an appropriate and useful way of ensuring development in areas where it would not otherwise happen. Inner city areas such as Gardiner Street have been developed thanks to the use of tax incentives. A careful eye must be kept on the dead weight effect of tax incentives. Tax incentives for the IFSC were a good idea when it was starting up, but in the last three or four years they would not have been regarded as a good idea and most of those incentives have now been reduced.