Mr. Ger Cowhig:

On the breakdown of the lots between capital and fees, for IBM, we would say that nearly 95% of what it is doing in lots 1, 2 and 3 is system related and is establishing the business capability in terms of customer capability, working asset management capability and support services. It is very hands on. We are going to get a solid customer system, a solid working asset management system, a solid support services system, physical systems and tangible outputs for all that. Some 95% of it is that and the other 5% is IBM supporting us in change management in the field with local authorities.

The other bit is Accenture, at €17 million, approximately half of which is probably in our design in terms of standing up the organisation and finding the right organisational structure for a high performing water utility model. The rest of it is change management within Irish Water and all the training that is necessary to stand up Irish Water and all the new roles in the utility - leaving people to identify their roles, getting them trained into those roles and getting all that knowledge in place.

One must remember that we are working with 34 local authorities and we have run a lot of training courses with the local authorities in systems and in terms of protocols to identify how we are going to work. There is significant change management in place between us.