Mr. John Palmer:

No, when we forecast corporation tax we work at the aggregate level of the overall base and then apply the relevant macroeconomic indicator, the main one being gross operating surplus. We also look at nominal GDP growth and the effect that will have. We then liaise very closely with Revenue to get information only it would have, such as whether some of the base from last year was a one-off, whether it is expecting large refunds and any other specific information it has which we can take into account in the forecast. As regards the concentration, the next information in that regard will be in the report referred to by Mr. Cody, which Revenue produces in April. That will indicate the concentration in respect of 2017. However, we do not forecast at a firm-specific level because we do not have the information to do so and can only work on the aggregate.