Mr. Matt McGann:

I am way out of my wheelhouse here but I happened to be sitting beside Ms Deirdre Donaghy when the Deputy asked her about this matter in June. I am open to correction but my memory is that we do not consider it a tax expenditure, in that it is part of the general operation of businesses in the same way that businesses' costs are deductible and not necessarily tax expenditures.

The Deputy mentioned intellectual capital. That is listed within the tax expenditure report. I cannot remember the name of the-----