Alan Farrell (Dublin Fingal, Fine Gael) | Oireachtas source

I thank the delegations for being here. I would like to focus on the questions already posed in relation to refunds which fall to Ms Graham as the Department official although I would value the opinion of the other witnesses. We know the cost of the collection of payments and set up of the system and so on. If we were analysing ten years of receipts we would be having a different conversation, but we are only analysing receipts for one year or less. The question that arises is what would be the cost of making refunds versus the amount collected, taking on board the pivotal and important need for equity and fairness. If has been said that it will cost €10 million or €15 million to refund €165 million. I presume there would always be legacy issues. There are also a lot of people who do not want the money back, I imagine. I am one of those people.