I take the opportunity to thank Mr. Jimmy Walsh for the enormous effort and dedication he has shown to this House through his journalism. I wish him well in his retirement. I hope he will write his memoirs because such observations on this House would make interesting reading. I have told him that I look forward to seeing his memoirs. I am sure he will always be welcome in this House and I wish him well for the future.

I add my voice to those who have been discussing the observations of the Minister for Tourism, Transport and Sport, Deputy Varadkar, on working women and the cost of child care. I obviously support the right of all men and women to go to work. The cost of child care should never be taken into account in insolvency calculations. I suspect that somebody, perhaps over-enthusiastically, added that idea to the draft to be controversial and perhaps try to raise a debate about the nature of insolvency calculations. I certainly do not think that this one will fly, but I support Senator Healy Eames's call for a debate on the insolvency guidelines when they are finalised, not in draft form. I am sure that will occur after Easter when we might have such a debate. It will affect many people and I would like to think that this House could contribute to that debate.