Mr. John McCarthy:

There were 400,000 properties registered in 2013 in terms of the liability date. In building up that liability, there would have been some data transfer and data matching with the PRTB and with the Revenue Commissioners at the time. I think there would be a reasonable level of confidence that the approximate number of 400,000 is a fairly strong reflection of the potential liability. Then it is the issue of the charging out.