I propose to take Questions Nos. 242 and 305 to 337, inclusive, together.
I am informed that, where available, costings of the various recommendations made by the Commission have been provided in their report. The estimates are generally to be found adjacent to the specific recommendation concerned. In the case of tax expenditures they are presented in a tabular form at the beginning of each relevant section of Part 8 of the Report. I am informed by the Revenue Commissioners that they provided extensive technical assistance and support to the Commission in the preparation of these costings. In a number of cases no costing has been provided because there was no data available upon which a reasonable estimate could be based. I am similarly not in a position to provide the Deputy with those costs.