Mr. Niall Cody:

I thank the Deputy. We are aware of the issues that arose as the secretariat sent us the transcript of the meeting. If we had a little bit more time we would have sent the committee a briefing on it. We will be able to send the notes we have but I do not have a note on the last piece about the dividend.

In the years 2015 to 2018, 295, 323, 610 and 583 exemptions, respectively, were withdrawn. Many of those charities advised Revenue that they were no longer active or had merged with other bodies. In such cases, we would withdraw their charitable tax exemptions. I believe the Charities Regulator set out how the process worked. The entities that had charitable tax exemption when the Charities Regulator was established were moved across.