The report refers to local government and local taxation. Some people regard this as a minefield, but as society progresses, we must look at how local government works. The Cathaoirleach has been involved in local government but, sadly, since the 1960s, while Ireland incorporated has moved ahead, local government Irish-style has moved backwards. The current Minister seems willing to look at local government anew, but obviously the delivery of services at that level must run in tandem with local taxation and charges. Imposing local charges to substitute for national taxation or to plug holes in State finances is not enough. If we want to debate the issue of local taxation, we must discuss the quality of local government seriously.