Mr. Niall Cody:

In Scotland or wherever. We know this because we have detected tankers of laundered fuel leaving Dublin Port. We refer to dangers, but it is being done in a reckless way because it is masked. Putting fuel tankers as masked loads on ferries is lethal. We did not conduct the tax gap analysis, but we took a post-development view and carried out random sampling. I would be comfortable undertaking a tax gap analysis in terms of fuel in future, but the amount is small.