Mr. Seamus McCarthy:

I would say that the Waterford case was an example where 600 cases were identified as not having paid the full VAT. When one drills down into that, 2.5% of those cases were found to owe more VAT than they had actually paid. That is where the €2.5 million figure comes from. What we do not have are data on the total value for those 600 cases. Perhaps the Accounting Officer has that figure or could obtain it for the Deputy in order that it could be put in context.