Mr. Gary Tobin:

That would be a huge task. If two companies are operating side by side on a high street, in Donegal or elsewhere, and one of them claims the research and development tax credit and one does not, and one has losses while the other does not, they will have different effective corporation tax rates as result. There is nothing wrong with that; it is just reflective of the business they are in and what they are doing. It can be challenging, even at company level, to try to work out the effective corporation tax rate. Aggregating the figures is an absolutely massive task. The resource implications could be quite considerable. I do not know whether the Office of the Revenue Commissioners wants to comment on that.