Mr. Stephen Rooke:

I can give one of our own productions as an example. We have just finished producing a series called "Aerial Britain" for the Smithsonian Channel in Washington, DC. Some 60% of our company's turnover in Dún Laoghaire is export work. Money comes in to finance programmes that we make for the international marketplace, especially the Smithsonian Channel. That project had all Irish crew, all Irish post-production, all Irish writers and all Irish composers. The whole production was based out of Dún Laoghaire but obviously the filming all took place in the UK. When the Irish crew steps into the UK or when the director goes to the UK, all of that becomes non-eligible expenditure, but all of the expenditure that happens out of the base is eligible.