Mr. Niall Cody:

I have to try to get my years right. In November 2015, I wrote to the Minister for Finance because that month showed a significant increase in corporation tax receipts, which was the subject of much commentary. I wrote to the Minister setting out our analysis as we could give it at that stage. That is the letter the Deputy is referring to. We then followed it up in April 2016 with a detailed report on corporation tax analysis, and for the first time we published it. In April of this year, we published an update. I have it here. It is an analysis of 2015 corporation tax returns and 2016 payments. It is a view over what is happening with corporation tax and is a very interesting report on the data we have. Its sets out that, by and large, the growth in corporation tax has been broad-based and applies across the sectors. Corporation tax, however, is primarily paid by a small proportion of large companies. Approximately 80% of corporation tax is paid by the companies that are dealt with by our large cases division. In 2015, 41% of corporation tax was paid by the ten largest taxpayers.