It is the standard practice for the Minister for Finance to review all taxation policy in the run up to the annual Budget. As the Deputy will be aware, I have at all times tried to design policies to encourage growth while also addressing the need to restore stability to the public finances. Within three months of coming into office, the Government launched the Jobs Initiative. More recently, in Budget 2014 I introduced a package of 25 measures costing over €500m to promote jobs and growth in the economy. However, given that we are still a number of months away from the Budget, I am not prepared to be drawn into speculation on specific budgetary matters at this time.