I welcome the intent of section 3. I am sure the Minister will welcome this section of the Bill because he is a follower of various sports and has been known to participate in the activities of a racetrack. I tabled an amendment to a later section but it is linked to this section. Will the Minister tell us the current position? There is certain amount of confusion and misinformation. I welcomed the reduction in levies originally, from 10 per cent to 5 per cent, on bets placed in betting shops. There was also a proposal that the zero rate would apply from yesterday but that seems not to have been the case. A Minister seems to have made a mistake and, therefore, legislation is required. That legislation could have been passed prior to 1 July if there was a will to do so. I have heard stories on the grapevine that some members of the Irish Horseracing Authority are not satisfied with this Bill. I have also heard a variety of rumours ranging from the deferral of the tax reductions to there not being a zero rating.
Perhaps the Minister could advise us on the present position. I do not know where the confusion has arisen but if legislation was needed prior to 1 July my colleague, Deputy Barrett, my party's Whip in the Dáil, would have accommodated it. I have no doubt that my party's spokesperson in this House, Senator Tom Hayes, would have approached the issue of the zero rate being implemented prior to 1 July. Perhaps the Minister will clarify the position. I have asked friends of mine involved in racing, as opposed to colleagues in the Oireachtas, although, perhaps, there is an overlapping of interests, what is the present position. When does the Minister envisage this section will be implemented on the tracks?