Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

That is where the profit originates. There will be a certain amount that will go into recycle bins or whatever. Let us use the €1 million we talked about earlier. It is subject to VAT. The €4 million that is returned in terms of the deposit is not subject to VAT. Out of the €1 million that the operator retains, a portion of that is given to the retailer for a fee to operate the scheme. How does VAT apply to that?