Mr. Aidan Dunning:

Yes. That payment was actually made in February 2012 and not in 2011. It followed from an interpretation by the Revenue Commissioners that we should have applied relevant contracts tax in respect of telecommunication contracts, particularly the national broadband scheme. We had an engagement with the Revenue Commissioners on that. Initially, we did not agree with their interpretation on the matter and we took some tax advice on it. Moreover, the tax advice we received indicated we were right and we did not think the legislation applied in this instance. We had discussions with the Revenue Commissioners on the matter, but it stood its ground. It was strongly of the view that the legislation did apply to communications contracts. We then considered our options, of which there really were two. We could come to an agreement with the Revenue Commissioners - on a voluntary basis, as the Deputy noted - whereby we would admit there was a technical breach, if one wishes to put it that way, and would pay a fine, which amounted to €15,000. Alternatively, we could have gone into battle with the Revenue Commissioners and gone to litigation or to appeal commissioners. However, we took the view strongly - and in my opinion correctly - that this would be a nugatory waste of taxpayers' money because it would cost us and would cost the Revenue Commissioners. Moreover, the Government has directed, again rightly, that litigation between State agencies or anything that would involve expenditure for legal purposes or other purposes should be avoided.