Mr. Gerard Brady:

It is, unfortunately, mostly taken up by multinationals. We have not seen small firms take it up as much. It is very clear to us why that happens. I have been talking to SMEs for a decade, I would say, or more about this at this stage. It is way to complicated for SMEs to engage with. You would need to hire the big four accountants to do the claim for you. In other countries, such as France, Norway, the UK and, indeed, the North, if you are an SME, you are in a different regime where there is a lot less form-filling and a lot less scientific evidence needed.