Derek McDowell (Labour)

There is some merit in what Senator Browne is saying. The principle is well established in the tax code that a tax credit which derives from a particular income or activity can, nonetheless, be set against income arising from a different activity. By any stretch of the imagination, therefore, it would not be a new principle to establish such a relief.

The Minister raised the matter of GAA funding which is an interesting issue and one on which I would not seriously disagree with him. Perhaps he can help me on one or two points, however. As I understand it, there is still money outstanding to the GAA, which was promised to the association in consideration of its support for the national stadium in Abbotstown. Given the Government's decision not to proceed with the national stadium, is that money clearly off the table now?

Has the Minister received any proposal from the GAA for the completion of the renovated Hill 16? I appreciate that the Minister's county does not have the opportunity to visit Croke Park very often, but he will appreciate that those of us who support the premier county of Dublin and the city clubs like to go to Croke Park regularly.