I propose to take Questions Nos. 19, 59 and 155 together.
The Taoiseach announced in Dáil Éireann on 10 November that the Government will refund the VAT paid on purchases of the Band Aid CD and Live Aid DVD. My Department, the Department of the Taoiseach and the Department of Finance discussed the modalities of implementing this decision. While it is not possible to exempt the DVD and CD sales from VAT, a contribution equivalent in value to the VAT paid on purchases will be paid to the Band Aid Trust from the official development assistance programme based on sales figures, which will be available in early 2005. The proceeds of the Band Aid CD and the Live Aid DVD will be spent on humanitarian assistance, primarily in the Darfur region of Sudan.