Katherine Zappone (Independent)

I appreciate what the Minister is saying. The Minister is right - it is a question of fairness, and that is where my arguments originate. Second, I understand the points made by the Minister. There is no taxation implication and there is no tax relief. If there is not and it is not that big a deal, why can we not include it in a Bill when there is not that implication in terms of public expenditure? Even if there were, I would argue that it ought to be there. However, I respect the Minister's points so I will withdraw the recommendations.