Mr. Felix O'Kane:

Section 481 certification for the film industry comes from the Department with responsibility for culture. There is not really a role for the Department of Enterprise, Trade and Employment to follow up on it. We are not really involved in any way. Nothing really springs to mind. Perhaps in general one thing we mentioned in the opening statement is that it is very difficult to try to assess the benefits of any tax expenditure or incentive. In trying to quantify these things, we have to look for other sources of information. It is not something that is there as part of the overall process that I am aware of.