Brian Cowen (Laois-Offaly, Fianna Fail)

I do not know if, in the contract between the service providers, they are allowed to include VAT as a charge for the service, but I can check that and come back to the Senator with that clarification. I am not aware whether they would only charge a call rate and that subsequently VAT is paid to the Irish provider. I expect that the purpose of these EU directives or double taxation treaties is to avoid a situation where the consumer is liable to tax in both jurisdictions. I expect the position is that they simply charge the call rate as part of the contract between, for example, the service providers in the US and Vodafone here, and subsequently the VAT is added on here. The contractual arrangement is between the home service provider and the customer here, regardless of where the call is made in the world. I can check that specifically but I imagine that is the position. I agree it is not clarified in the reply and I will try to get further clarification on it.