Mr. Niall Cody:

With regard to the tax returns for 2017, there were 164,000 companies. Some 101,000 of those had no liability for that year. Most of these are small Irish indigenous companies. Some are only starting up. There were 124 companies with corporation tax liabilities of more than €8 million. We use ranges including nil, €1,000 to €20,000, and €5 million to €8 million. It is all on page 23 of the report.