Mr. Gerard Brady:

We have some survey data from 2014 which I can share with the committee. Off the top of my head I cannot remember but it was a somewhat significant number. The number one issue was the administration of the regime, the volume of information that they had to give, and how complex it was. The second issue was the audit period, which is four years. If they were doing research and development and claimed the credit but were audited and the money was taken off them, they could not take that risk because they do not have the money to pay back, or they might not be able to so do in a bad year.

Those are the two main reasons from the survey and I am happy to share the data with the committee on this.