I thank the 23 Senators who raised issues. To respond to Senator Catherine Ardagh, the Minister for Jobs, Enterprise and Innovation, Deputy Mary Mitchell O'Connor, who came to the House last week will appear before us again next week. We have a voluntary mechanism for resolving industrial relations disputes. The Workplace Relations Commission and the Labour Court have shown themselves to be highly effective in dispute resolution. The issue with the Garda Síochána is different and more precarious than other cases. I hope all Senators will encourage members of An Garda Síochána to engage further as it is important that further talks take place. We all acknowledge the work being done by gardaí who should have their pay restored and conditions of service improved. It is important, however, that they engage in talks. I, therefore, urge the Garda Representative Association to enter talks with the Minister who is available for engagement.

Senator Rose Conway-Walsh referred to the alternative budget proposed by Sinn Féin. I share her view that the tax system should be fair. The middle income group which has been squeezed the most should perhaps benefit most from the budget. From my reading of Sinn Féin's proposals, this group would certainly not benefit much from them.

The Leader should read the document.

The Senator used the term "fiscal space". The figures included in Sinn Féin's document are multiples of the amount of money available. I encourage everyone to be responsible.