Ms Anne Gunnell:

Not necessarily, I would say we are mid-range. Some countries have a cap and others do not. Ireland has a cap. We have a ceiling now for salary levels.

Some places do not have any specified salary level. It is €1 million here. The effective amount that one can claim for SARP is an absolute maximum of €111,000 in a year in Ireland, whereas some countries have no cap. Other countries have a cap or they have a skills requirement. There are different conditions attached to it. A country might not have a ceiling limit but might have a definite skills requirement attached. There are different conditions. We compete reasonably well but we are not the most favourable.