Ms Amy Ball:

I will respond on two fronts. The Deputy's first point was on the subsidy and it being front-loaded. I want to restate that the subsidy forms part of the costs work stream. The timing of the take-up would influence the subsidy and as the timing of the take-up came from another work stream, I am not in a position to comment on the subsidy.

On the risk, we ran some risk scenarios within our CBA, which is in compliance with the public spending code. We went through that risk assessment with the Irish Government Economic and Evaluation Service, IGEES, and we were comfortable that we had covered each of the risks outlined that we had agreed with IGEES.