Regarding the steering group recommendations which are a matter for decision by Government, I indicated in my reply of 30 November to a question tabled by Deputy McManus that I would await the outcome of the examination of the steering group report by the Sub-Committee on Certain Revenue Matters of the Committee of Public Accounts before going to Government. When I have the findings of the sub-committee, I will consider them and then make my proposals to Government. Regarding timing, I understand the sub-committee concluded its public hearings of the steering group report on 18 January and I await publication of its findings.