The Government's approach to tax policy is set out in the Agreed Programme for Government and in recent Budgets and Finance Bills. Furthermore, under the Partnership Agreement, Towards 2016, the Government is committed to a taxation policy designed to maintain and strengthen the competitive position of the economy, foster improvements in productive capacity, economic and social development, and equity, while maintaining a sound fiscal stance. Decisions on tax changes will be taken in the context of the Government budgetary processes. In accordance with long-standing practice it would not be appropriate for me to comment on the details of the forthcoming Budget.