Mr. Eamonn O'Dea:

I emphasise that there have never been special deals on rates as between Revenue and companies. I emphasise that the transitional period for export sales relief was set out very clearly in the Finance Acts concerned. The qualifying conditions - what companies would continue to have the relief for this limited period of time - were set out in detail. There was no discretion left to Revenue in that matter as it was set out in legislation, in statute. The terminology of grandfathering used in that context is a little loose and it may have conveyed the impression that there was some kind of special arrangement but that is not the case.