Special Purpose Vehicles are a common feature of business and are widely used in the private sector. As I understand it, Special Purpose Vehicles are generally established under Company Law and are formed to facilitate financial transactions, although I understand that the Central Bank of Ireland and the Revenue Commissioners also have specific reporting requirements in relation to Special Purpose Vehicles. As such, the rules governing the establishment of Special Purpose Vehicles are a matter for my colleagues the Minister for Jobs Enterprise and Innovation and the Minister for Finance.