Paschal Donohoe (Dublin Central, Fine Gael)

I thank the Deputy for his questions. On the distribution of the change in the R and D tax credit, it is fair to assume that the majority of companies that will be benefiting from this change will be companies that will be inside the scope of pillar 2 and have a turnover of more than €750 million. That is consistent with the information that Revenue publishes all the time trying to further analyse what are the kinds of companies that access that scheme. It is a fair assumption.