Ms Helena Hanna:

To clarify, the guardians ad litemwere applying VAT to their invoices, which we were paying. We were seeking clarification from Revenue as to whether VAT should apply in such cases and as soon as we received notification on the VAT status, we recognised the debt with the guardians ad litem. We wrote to them and the balance outstanding at the end of 2016 was just shy of €1.6 million. We have collected €1.5 million of that to date.