The tax credit as such, in so far as it involves simply a conversion into a cash payment to the wife of a tax credit which would otherwise be available to the working spouse, would have no net cost whatever. However, as the Deputy will also be aware, there is a proposal to extend it to people who are not in the tax net. That has a net cost and I will be announcing, in the relatively near future, the decision the Government will take in the matter. The matter will also be the subject of legislation, which it is hoped to introduce into this House before the Christmas recess. At that stage there will be an adequate opportunity to discuss the ins and outs, ups and downs of this scheme and how it works. I wish to stress that the £9.60, in so far as it is a transfer of a tax credit, has no net cost at all. The introduction, in combination with the introduction of the tax credit system, of new, lower rates of tax will cost money.