Mr. Tony Murphy:

If there were, obviously we could audit them. As I say, we have already done an audit on public private partnership where we have found whatever we found. The UK was not in the sample. We look at systemic matters in a few member states. We have asked, as was stated earlier here, whether public private partnership, PPP, really is the silver bullet and we are saying it is not. That cover's the Deputy's first question.

Deputy Durkan's second question on taxation is another day's work, as he quite correctly stated, which I would rather not give any definitive statement on. These are ongoing negotiations. We must wait and see what happens. Obviously, different member states have different opinions on this.