This recommendation would provide for the preparation and laying before Dáil Éireann of a report on the VAT likely to be charged by local authorities. It is another one of the recommendations which provide for the preparation of and the laying of a report before Dáil Éireann. I note that this recommendation has not been ruled out of order as it involves a potential charge on Revenue pursuant to Standing Order 40 in the same way as a certain other recommendation has. I am still at a loss to understand why one recommendation in precisely the same format is ruled out of order, while another is not.