Ms Josephine Feehily:

We cannot change VIES rules. We will use a rule in our real-time risk framework drawn on VIES data.

There is one listed in the report. Another likely to be put in place later this year would be where start-up companies have a very high level of VIES activity. That is what I mean by a rule - a rule based on the VIES data will be built into our VAT system in order to challenge, at the first point, a claim for VAT.