Mr. Barry O'Leary:

It is all part of the development of the Irish activities. To win the manufacturing business, it is advantageous to have the research and development function co-located here. It is part of the strategic development of the site in the likes of the manufacturing sector. In the IT sector and the software sector, in particular, research and development is part of the business model. Companies are developing products here and commercialising out of Ireland and the tax credit helps them to be competitive.