Mr. Niall Cody:

Volkswagen and Audi are taxpayers. The same provisions on taxpayer confidentiality apply to the VRT affairs of a car distributor or importer. I therefore do not want to speak about what we are doing or might be doing in a specific case. However, we are closely monitoring the situation. The major effect of the suppression software concerned NO2 emissions. I mentioned earlier my role in indirect taxes in 2007 and 2008. I was in charge of the VRT policy when it moved to being based on CO2 emissions. I was speaking to the current head of it when the controversy arose. At the time I was awake in the middle of the night trying to convert what it would mean if the CO2 emissions were understated and how it would be calculated having regard to the number of diesel sales. We have carried out an analysis and, essentially, the impact on CO2 seems to be much smaller in respect of the banding. It may well have implications. We are not-----