Mr. Seamus McCarthy:

On the general point, obviously I have no sight of correspondence between RTÉ and the Revenue Commissioners but I looked previously at settlement and audit procedures in Revenue. In this case, there was a comprehensive piece of work undertaken by Eversheds on behalf of RTÉ. As I understand it from the correspondence, that would have been submitted to the Revenue Commissioners so, if you like, the factual base for the settlement would have been provided in that report and so Revenue would not then need to produce its own report on the matter. However, I expect there would be some kind of correspondence where they write to RTÉ and say they do or do not accept what it has presented and why and what they think the figure is. Revenue will not release a document themselves in relation to that. If anybody is to release this it must come from RTÉ. That is just a background and context for that correspondence.