I propose to take Questions Nos. 20, 37 and 102 together.
As the Deputies will be aware, the Programme for Prosperity and Fairness, section 1.1.8 states: "The Government and the social partners acknowledge the role of ESOTs, gain sharing, profit sharing and other financial employee incentives in developing and deepening partnership and in increasing performance and competitiveness. A consultative committee, involving ICTU, IBEC and appropriate Government departments and agencies, will be established to prepare proposals for consideration in the context of Budget 2001".
The committee has been established and has held five meetings to date and there have also been a number of bilateral meetings with ICTU and IBEC.
As the Deputies will appreciate, the whole area of employee financial participation is a complex one and I await the conclusions of the committee with interest. I am not opposed in principle to introducing changes in this area. But, of course, I would have to be fully satisfied that any such changes would not facilitate tax planning.
As the Deputy is no doubt aware, it is not customary for the Minister for Finance to indicate in advance what measures, if any, will be taken in the budget. I do not propose to depart from this practice.