Mr. Niall Cody:

I certainly would be worried that it will reduce to €1 billion or €2 billion. Who knows where it will be in three years? The figures we have published over the past number of years show that the top ten have paid between 37% and 45% of the total corporation tax every year, and that has been fairly consistent for a long time. Many of the companies have deep roots in Ireland and employ many people. Some of the challenges over the next number of years may well have an impact on attracting new companies, and the challenge will always be there.

I have figures on farmers, although the figures are a bit wider than just farmers because they are dependent on NACE codes. The figure for VAT registration by the agri, forestry and fishery sector in 2018 was 12,078. That figure has been fairly consistent, going back to when I was dealing with VAT full time.