Mr. Michael O'Keeffe:

The levy is calculated based on what we term qualifying income. Generally it relates to all income received from broadcasting related matters. The actual amount payable is based on that qualifying income or the total broadcaster's pay. It is a percentage of the qualifying income in the previous year. They submit the previous year's audited accounts to us and the qualifying income is based on that. We produce an estimate for the following year. An invoice is sent out, say on 1 March of the current year, based on the estimate and the income submitted by the broadcasters before the end of the year.