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 2017 were €402 million for the Netherlands, €9 million for Germany and €124 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 VAT. Net VAT receipts VAT within the group tax entity in 2017 were €79 million. In Germany this resulted in net receipts of €29 million; there were net receipts of €185 million in the UK. Corporate income tax is paid on the taxable profit. Net tax payments in the Netherlands in 2017 amounted to €15 million. In Ireland, €135 million was paid, mainly because the transfer of rolling stock from Ireland to the Netherlands, which meant that a deferred tax liability became payable with immediate effect. €1.2 million was paid in the United Kingdom.