Mr. Niall Cody:

Tobacco is one of the areas where since 2008 we have been publishing the estimate of illicit cigarettes. We publish the estimate and we refer this time to 13%. The Comptroller and Auditor General would like us to publish more tax gap analyses of various different products. Tobacco is a controlled product, however, and it is a single line. We know what is legitimately produced every year. It all goes through the tax stamps and we have been doing this series of surveys. Ipsos MRBI has carried out this survey for us and the Office of Tobacco Control since 2008 and we publish the results every year. We also estimate a figure that would result if everybody stopped buying the 13% illicit cigarettes, and instead bought legal cigarettes. That is unlikely. People are surely spending some of that money but they would not be able to afford to spend all of it. The figure comes out, however, at €229 million. We publish such a figure every year. It is, however, difficult to measure any illegal activity and the scale of it. That applies to drugs-----