this comprised £national insurance, £3 million of business rates and £10 million of irrecoverable vat. in addition, through PaYe, we accounted for tax as well as national insurance on employees’ pay amounting to a total of £34 million. the £13 million of employer’s national insurance, the £3 million of business rates and the £10 million of irrecoverable vat were all accounted for as administrative costs in arriving at profit before taxation.