Ms Naomi Feely:

First, on the reversal and backdating of the changes, our information from replies to parliamentary questions presented to the Dáil is that the changes achieved annual savings of €10 million. If the changes were to be reversed today, it would cost approximately €60 million. If payments were backdated for those who have been impacted since 2012, the cost would be approximately €200 million. However, we would need to have updated figures to be precise. Reversing the change would, however, cost €60 million.