Ms Cora O'Brien:

Yes. I cannot comment on the actual number but in terms of the principle, that is the case because the expectation is that member states would grant a credit against the corporate tax base in their own jurisdiction for this tax. If that is the case, the Revenue has calculated what that number would be and from its data, it is saying it is €120 million to €160 million. That does stack up with what is outlined in the Commission's comments on the proposal, namely, that it is expecting member states to do that.