Mr. Niall Cody:

I am slow to say this at a committee but they are really matters outside our area of responsibility and competence. I am conscious of matters ongoing. Going back to the whole situation with flat rate farming, one of the issues that is surprising when we look at some of the claims for farm expenditure is that some large corporate entities are unregistered farmers for VAT purposes and eligible for VAT 58 and the flat rate scheme. It probably reflects the fact that these schemes are 50 years in existence essentially and the world has changed fundamentally.