It is a difficult decision. Germany does not exempt people under 40, but there are other tweaks to the system. For example, people without children pay extra and people who are not working pay extra in
retirement because they do not have an employer contribution. We have not just mirrored the German system absolutely. We have taken elements from it, which I think is quite right. Japan’s system is not dissimilar and it does restrict payments to those over 40. We have looked at different systems. It is a challenge, but in the end we felt that there were considerable pressures on younger people at this point in time: family pressures, housing pressures, job pressures. We therefore felt that to start at 40 was a reasonable benchmark, bearing in mind that for the vast majority of people it will mean that they will pay into the care system at some point in their lives.