Mary Hanafin (Dún Laoghaire, Fianna Fail)

I will clarify the point raised by Senator Twomey. I thank the three Senators for their kind comments. The cost-benefit analysis to which Senator Twomey referred was only for capital expenditure, but the Commission on Taxation suggested there should be a cost-benefit analysis of all of the tax expenditure. The Minister for Finance agrees with this and is coming back to the Cabinet in June regarding the other elements.