There is a shortage of nurses, while nursing homes involved in providing care are having to recruit abroad. The cost of doing so is in the order of €10,000 per person for retraining and so on. It is time we looked at creating a tax incentive for Irish nurses working abroad to come home if they want to come back. It is not attractive enough at the moment and we need to examine what can be done to make it attractive. If it is costing an Irish company €10,000 to bring in someone who is not an Irish citizen or an EU citizen, we should be providing an incentive for Irish people to come home. That should be included in the upcoming budget.