I thank the 15 Senators for their contributions on the Order of Business. I join Senators Conway-Walsh and Mulherin in extending sympathy to the partner and the family of the late Neill O'Neill. I had the pleasure of meeting him and of knowing about him.

As Senator Conway-Walsh said, for him to be taken away so suddenly in the prime of his life is very upsetting and distressing for his family, partner, friends and work colleagues. I wish to pay tribute to him for the work he did and was doing. As far as I know, he sent this week's newspaper to the printers just before he passed away. It just shows one the fragility of life and the importance of living every day to the full. I join Senators Conway-Walsh and Mulherin in expressing sympathy to his family. Ar dheis Dé go raibh a anam dílís.

Senator Mark Daly raised the issue of the Revenue Commissioners' report. It is not actually a report but an internal working paper. It is not an official document so we cannot debate it. It was a technical look at the possibilities so I do not see the need to have a statement on an unpublished report that is not really a report. Having said that, what we must do-----