Mr. Paul Cullen:

There have been instances. It has tended to be more from the North to the South and in the context, heretofore, of public procurement as well. Consequently, there has been a tightening in the context of the social procurement arrangements for the new school building programme and much closer vetting in that instance. The problem, and it is shared between the Northern Ireland authorities and ourselves, is that the work undertaken might be undeclared and unregistered, either North or South, for tax purposes. However, the existence of a memorandum of understanding between the authorities North and South, and a forum the social security authorities North and South have established, is already an exemplar for practice between other countries but in that instance the practical focus tends to be country to country in a bilateral arrangement rather than more broadly.