Mr. Derek Caldbeck:

They are operated on a quasi club basis in that each voluntary mess committee operates separately. As the director general referred to there, we have been engaging with them in terms of reminding them of their own governance obligations. Off the top of my head, I cannot honestly say whether they have a tax number. It is very much up to the individual mess committee. Each kitchen is staffed by prisoners. It is part of the work training initiatives within the prison that they are engaged in the operation of the kitchens. We have also been in correspondence with Revenue to get an opinion on the exact situation concerning Revenue obligations in that regard. For instance, there is no Revenue obligation to register for the Department of Defence mess committees. We have been trying to engage to get a formal decision in relation to that. We are awaiting outstanding correspondence from Revenue at the moment.