I do not share Deputy Kenneally's view about the desirability of reducing indirect tax rates to contribute to tackling inflation. Excise duties being flat rates have fallen behind inflation considerably in recent years and this fallen value could be regarded as helping to moderate inflation in earlier years. As regards cigarettes, the CSO publishes a figure without them but the issue is getting agreement that pay increases are calculated using this. As regards VAT, while our standard rate may be higher than that in some other EU countries, we have a zero rate on foodstuffs, etc. Our average rate across all products does not differ significantly from that in many of them.