Mr. Adrian Cummins:

Mr. McNally has covered a lot of the points. In response to mention of the pass through on the VAT, there were three reports compiled. Deloitte compiled one and the other two were compiled by the Department of Finance and Fáilte Ireland. All three reports reaffirmed that the pass through was given to the customers with a VAT reduction since 2011.

With regard to the question on JLCs, it was the catering industry that took the challenge in 2011 and it was found to be unconstitutional. We do not want to go back to having a system that was anti-business and anti job creation. We are totally opposed to the re-introduction of JLCs. Let me give the example of two pubs side by side where only one provided food. In that case, the pub that served food had to pay a higher rate of pay because of the JLC system. We do not want to return to that situation and believe it is a thing of the past. We have a national minimum wage which is the base rate. Let us negotiate from there on an individual basis with employers.

In terms of NERA inspections, I got the report for 2014 and compared it with 2011. The sky has not fallen down. There are still 30 pieces of legislation that NERA has to inspect and breaches have dramatically decreased since the JLCs have gone.