I propose, with your permission, a Cheann Comhairle, to take Questions Nos. 46 and 47 together.
The Second Report of the Inter-Departmental Committee on Local Finance and Taxation was published for the general information of the public so as to bring about a better understanding of some aspects of the system of local finance and to stimulate constructive comment. It was made clear in the foreword to the Report and in the press statement issued at the time of publication, that the Government were not committed in any way to acceptance of the Committee's recommendations. The stage has not yet been reached where comprehensive proposals for any necessary changes in the system of local finance and taxation can be announced, but in the formulation of such proposals any constructive comments evoked by the recommendations of the Committee will be fully and carefully considered. While I do not propose at this stage to comment on any of the Committee's recommendations, I should point out that there is no question of the remission, at present enjoyed by owners of new houses, being discontinued. It will be clear to anybody who has studied the Report, that the Committee's recommendation is that this and similar temporary rating concessions granted under statute and now being enjoyed should not be revoked.