Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

Yes, extra. Large sales have been stripped out of the figures we have outlined in the statement on the previous years and we have taken an average over those years. If there is a spike in very large sales, those figures have been excluded to take an average over two years.

I accept that there is an issue with the transitional arrangements, and I accept Deputy Burke's point about what happened in the past and Deputy Pearse Doherty's point about the individual. I am pretty sure I was sitting beside the Minister when the point was raised about that individual. I know the Minister passed the matter directly to the chairman of the Revenue Commissioners. We expect a response from him pretty quickly.

I will give an undertaking to the committee that we will try to resolve the issues in the transitional arrangement. Deputy McGrath outlined two positions and he is correct. We will consider them between now and Report Stage, if that is acceptable to the committee, to try to improve the present circumstances. I am not giving any commitment that there will be any changes but we will consider it.