I did not indicate, as the Minister said, that the software electronics sector is the only expanding element of industry. Can the Minister comment on a recent report by the sectoral development committee on the electronics industry which pointed out that large numbers of skilled personnel, especially in the software area, are leaving the country because of heavy taxation on their pay?

(Limerick East): There are areas at the front edge of industrial development especially in research and development. Part of this is in the development of software and coarseware, where there is a very small number of experts worldwide who operate in a world market. They can be attracted out of the country and into the east coast of the United States, or into California, by offering levels of salary which would be impossible to match here. A number of sections in the recent Finance Bill will help in a major way because stock options can be provided by companies to recompense targeted workers they regard as having very high levels of skills, who are in the world market and who can move quite easily.