Mr. Michael Horgan:

Mr. O'Halloran will correct me if I am mistaken - the HSA did not produce a report but the Department of Jobs, Enterprise and Innovation produced a report on the cost of compliance in general.

The actual cost involved has been a long-standing issue. The BeSMART tool is available online and an employer can use it to comply with all the provisions of the legislation with no cost involved. However, in many cases, people employ external consultants to advise them and this is a significant cost. Our argument with regard to health and safety is that all of the legislation is based on reasonable actions that need to be taken-----