Tweak, tweak - Peter Bacon has been at it again. We understand that his report, due to be published at noon today, will, among other things, dump firmly on anyone considering investing in a holiday home. This seems bizarre after five years of the Government encouraging investors to snap up holiday homes in resorts all over the country. Apparently, Dr Bacon has recommended a whopping 2.5 per cent annual tax on second homes, a move that would see values plummeting in prime holiday locations around the country. The Government may well ignore this particular recommendation, as they have done with some of Bacon's ideas in the past, but, if not, expect a good deal of anguish in Ireland's most fashionable resorts as the issue is thrashed out in the coming weeks.