RACING: Like-A-Butterfly is being lined up to run in the Martell Aintree Hurdle by trainer Christy Roche.

The JP McManus-owned mare disappointed in the Champion Hurdle but has emerged in good shape and will bid for compensation at Liverpool if the going is suitable.

Like-A-Butterfly's lack-lustre effort at Cheltenham was just the second defeat of her career and yesterday Roche dismissed it as "the worst race of her career". The Curragh trainer added: "Nothing has come to light since and we're none the wiser about why she ran the way she did. She is in line to run at Aintree or Punchestown. The ground will be the decider."

The Punchestown option is the Emo Oil Champion Hurdle but the Liverpool option, run over two miles and five furlongs, is a more immediate target.

Roche also has the Martell Grand National in mind for his Cheltenham festival scorer Youlneverwalkalone but the going is again a vital proviso.

"If it's safe like it was at Cheltenham then I would say he will run. I don't think the clerk of the course at Cheltenham got enough credit for producing the ground the way he did. Most of the horses came back home sound," he said.

However, the Irish Grand National at Fairyhouse could be an alternative engagement for Youlneverwalkalone should ground conditions rule him out of Liverpool.

Roche also reported yesterday that Le Coudray, who ran in the Cathcart at Cheltenham, will not run again this season.

Meanwhile, Horse Racing Ireland said yesterday they are still awaiting a decision from the Government regarding the controversial finance moves in their new five-year plan that would see off-course betting tax increase to three per cent.

The proposal, outlined two weeks ago, has drawn considerable fire from representatives of the betting shops where the current rate is two per cent.

However, the HRI chief executive Brian Kavanagh said: "One would expect such a reaction but I would make the point that a three per cent charge in betting shops is there already, of which two per cent only is tax."

Kavanagh added that the increase in the tax rate will be necessary to close the gap between what the off-course tax is creating and the minimum level of the racing prize fund which is a350 million.

The HRI plan outlines how the fund could be fully financed by the off-course duty by 2006 which will provide continuity of funding into the future.

"The ball is in the Government's court on that score. We have asked to renew the fund but beyond that it is a Government decision.

"It will take some time for them to make that decision," Kavanagh said.

The Minister for Arts, Sports and Tourism, John O'Donoghue, launched the HRI five-year development plan and said: "I will be considering the proposals in detail and look forward to agreeing an implementation programme with the board of HRI."

However, the betting tax changes in the proposals have also drawn flak from on-course bookmakers who have said they will pass on the increase in turnover charges from 0.3 per cent to 1.3 per cent to punters.

No race has been selected yet for Media Puzzle's first start of the season after Dermot Weld's decision not to send the Melbourne Cup winner for a tilt at the Dubai Sheema Classic.

Media Puzzle returned from the Gulf in February after incurring a knock in training for the World Cup meeting.

"We will wait for a summer campaign with the horse but his target is again to go to Australia in November," Weld said.

The trainer's only possible representative in Sunday's Loughbrown Stakes at the Curragh is Former Senator, an unraced brother to the Irish Oaks winner, Dance Design. The Aidan O'Brien-trained Tomahwak is the likely favourite for the Listed race which highlights the first day of the flat season.