Payroll tax is a tax that NS, as the employer, withholds from the salaries of employees and then pays to the tax authorities. The figures in 2016 were €402 million for the Netherlands, €5 million for Germany and €158 million for the UK. NS’s costs are largely subject to the high VAT rate. NS can set off the VAT that is charged against the VAT that it has to pay on its revenues. Most of NS’s revenues are taxed at the lower or zero rates of turnover tax. Taken over the year as a whole, on balance there is a net receipt of VAT (this was €202 million in 2016). In Germany this resulted in net receipts of €20 million; there were net receipts of €179 million in the UK and €3 million in Ireland. Corporate income tax is paid on the tax profit. In the Netherlands in 2016, a net amount of €13 million was refunded in corporate income tax. These receipts were the consequence of the tax authorities paying back excess provisional payments made in previous years and a provisional agreement on offsetting losses. A net sum of €9 million was paid in Ireland in 2016 and €15 million was paid in the United Kingdom. The explanation above only refers to items of €1 million and more.