Edward Timmins (Wicklow, Fine Gael)

I will come back in because I did not have time in my first contribution. This is slightly related to Deputy Neville's point. We hear the phrase "windfall taxes" thrown around a lot. Is there an exact definition of it? Can someone tell me exactly how much it is? I can work out how much it is. The underlying deficit this year is €4.2 billion. Next year, it is going to be €6.8 billion. I presume the difference between that and the real surplus is the windfall tax. However, how do we actually calculate the windfall tax? Is it purely corporation? It is not income tax at all.