David Cullinane (Waterford, Sinn Fein)
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Mr. Cody was offering up the OECD and its standards as the standard by which we should judge whether the Revenue Commissioners' approach is best practice. I am saying that this is the same organisation which, in the same breath, is telling us that there are no tax havens at all. That is the point I am making. I will move away from that because, with respect, Mr. Cody completely misunderstood the context of where I was coming from. I have made that point and will move on.

On the research and development credit, Mr. Cody has accepted that the credit has sharply increased over the space of five years. Does he have those figures? Can he tell us what the figures were over a five-year period?