Mr. Derek Moran:

I do not have information that would allow for matching across. In terms of capital gains by corporate entities, there may well be an alignment. We are well aware of the concentration risk on the corporate side, which is a big number in overall terms while the capital gains tax represents a smaller figure. The difficulty with CGT is that when a gain is made at a certain point in time the tax paid becomes payable at that point, so it varies over time. I do not have a particular insight which I can offer the Deputy around how CGT returns match with the top ten payers in the context of corporation tax.