Mr. John Hogan:

As it is 4% on 0.18% of the valuation of the property, it is quite a modest amount. As we see property prices increase, that does represent a factor in the whole consideration. When we embark on our work around the deferrals, there is a range of issues at which we, quite rightly, will need to look. Informed by the data that Revenue has available to it, these issues may well form part of our work.