Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I understand this is not discretionary. They are exempt from VAT. As the Deputy will be aware, when the Government put in place a thorough plan for the financial services industry for the next decade or so, a rigorous assessment was made of how the sector could grow over that period, not just in terms of where it had come from but also in terms of the position in the industry in other countries. I will obtain more information for the Deputy because it is a fair question. I presume that part of that assessment would have included this very question, that if the mix were changed, what would be the impact on the industry, which we hope will create an extra 10,000 jobs. This would have to be part of a model to be produced. I can find out whether this was done.