The withholding tax, which was first introduced in the Finance Act, 1987, applies to payments for professional services made to individuals and companies by accountable persons. The withholding tax applies to a wide range of professional services listed in the legislation. The current list of accountable persons, which is set out in the legislation, covers Government Departments, most of the major non-commercial State bodies, local authorities, health boards and authorised health insurers such as the VHI. I announced in my recent Budget Statement that from 6 June 1992 this list of accountable persons who apply withholding tax will be extended to include all the commercial State bodies and a number of other non-commercial State bodies.