When we study any tax change like this one, we're using the tax filer data at our disposition to consider, in a comprehensive manner, the net impact of such changes. We're using it to build that into the advice we provide the minister, so that the minister and the government can take their decisions.
I should just clarify that when I was talking about examples, certainly not many, where certain studies had been carried out, I wasn't referring specifically to the impact of reducing the lowest rate and non-refundable tax credits. To be clear, I was thinking more generally across the range of measures.