What we have here is a Government determined to perpetuate the two-tier society. Is it not incongruous, wrong, immoral and inhuman that in the week this is announced, the ongoing saga between the manager of Manchester United and Coolmore Stud over ownership of the Rock of Gibraltar racehorse is in the news? The horse will gain €10 million in stud fees without a single penny being paid in taxation. I am in favour of supporting the bloodstock industry, but I do not believe that taxing it would do any damage whatsoever. If the quality is good enough, then the bloodstock industry will continue to thrive.