Ms Oonagh Buckley:

If we were to be bound by rulings, determinations, pay awards made by bodies and so forth, none of the allowances would have been the subject of any form of further decision. With regard to whether there were Labour Court rulings from ten years ago or whenever - there are particular concerns about a Labour Court ruling from 2005, although that might be relatively recent - the question we posed was whether the particular allowance was still fit for purpose, in modern terminology.

When we come to the discussion on these allowances, we might find that it is. We have no doubt that in a number of cases, the staff side will prevail by winning its argument in front of a third party. We do not win every argument. That is the reason the system is in place. We certainly did not predetermine the outcome of our decision on foot of the review of allowances on the basis that, for example, there was an agreed report under a general council conciliation or arbitration scheme or a Labour Court determination. In the case of the Garda Síochána or the Defence Forces, it would have been a regulation underpinning the allowance, as is the case in many instances. If we had done so, we would have predetermined every outcome. That was not what we wanted to do.