Mr. Seamus Coffey:

Much is happening and there is much volatility that we are not necessarily seeing. While it might be close to 40% every year, it could be different companies. For the last number of years, it looks like most of the volatility has caused increases. The top ten from 2015 are now paying €0.5 billion less. The top ten in 2017 are paying €1 billion more than they did in 2015. The net effect of those is that we are seeing more corporation tax. It should be noted that certain companies are paying less at present and are being offset by other companies paying more. We should not expect that to continue.