It's Andrew Marsland from the Department of Finance.
The question does identify a particular challenge in terms of non-profits and charities. The government indicated yesterday that it will work with this sector to ensure that the definition of revenue is appropriate to these specific circumstances. One can imagine that many non-profits and charities don't enjoy a continual flow of funds, that their funding might be periodic with fundraising drives and so on and other sources of funding. We are engaging with the sector to understand how the subsidy could be adapted to respond to the particular challenges it has.
In terms of municipal institutions, the line that was identified yesterday was really around where entities are publicly funded and receive most of their funds from taxpayers at one level of government or another, and where the challenges are perhaps distinct from those faced by businesses and non-profits and charities that do not.