Mr. Jim Breslin:

VAT is included from the start. Members pressed me to give something I could not give. I cannot give a definitive guarantee because there is an exclusion from the contract which states that if the Minister for Finance increases the rate of VAT, the contractors will be entitled to receive more money. I cannot give a guarantee in that regard, as I do not make the decisions on whether VAT rates should stay the same or go up or down. Instead, we make a sensitivity analysis of the impact it would have if the rates were to change.