Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

My understanding is that a share of the companies in the bracket of 50 to 249 employees would be in the scope of pillar 2 and that the cost of the €13 million in respect of those outside the scope is primarily the first two rows in the table at which I believe the Deputy is looking. I am happy to share the basis of our costing. It is a costing that has been done between the Revenue Commissioners and my Department.