Mr. Joe Hamill:

That is right. Briefly, by way of background, there had been correspondence between Revenue and Departments about Departments being sure that, like any other taxpayer, they were completely in line with tax requirements and so on. We did some work internally. A legacy issue which came to light was that the Department for many years had several houses, mainly in or beside national parks. They came with the parks when they came into State ownership, the largest one being the Killarney National Park, where there are more than 35 houses. Over the years, employees of the estate and later of the Department, lived in the houses. It became clear to us that they had never been regularised as potential benefits in kind.