Mr. Derek Moran:

There is no doubt that the concentration is a risk. The Department has published its concerns about it in the past two or three years. The top ten companies paid approximately 41% two years ago. It has come back a little bit to 37% last year. That is a feature. Big profitable companies tend to pay the most corporation tax. In the UK the Saïd Business School analysed UK corporation tax and found that 1% of companies paid 80% of corporation tax. The Revenue Commissioners' analysis of what 1% of companies would pay would be very similar here.