Mr. Seamus McCarthy:

It is important to bear in mind that every supplier is required to provide a tax clearance certificate. The company would have a tax clearance certificate from Revenue. I am not in a position to comment beyond that.

There was one other thing in the letter. I am talking about No. 3A.3 again. I cannot remember who asked about the cost of coroner services at the meeting. I just investigated that. Coroners are appointed and paid by local authorities and, therefore, those payments are audited by the Local Government Audit Service. As far as I know, they are not identified separately in the accounts of local authorities, so if one picks up a set of financial statements of a local authority, one will not see-----