Mr. Paddy Hopkins:

There will be some issues in determining whether an entity is a charity or not. If it is a limited company and registered with the Companies Registration Office, then its accounts will come from that office and we will not have to ask it to submit separate accounts. If a non-incorporated entity has a turnover of over €100,000, we will ask it for audited accounts.

We will have to do some work to determine whether an entity is a charity. To that extent, we have retained legal advisers, following a competitive tendering process, to advise us on that particular area as such. Otherwise, we would have to go back to the Attorney General's office in each case. We may still have to do that but we will now be relying, in the main, on the company of solicitors we have retained.