Mr. Anthony Brennan:

We work very closely with An Garda Síochána. There is a protocol in place for reporting claims to An Garda Síochána. The section to which the Deputy refers includes a piece on providing "material assistance" to the gardaí. I do not believe that sending those 100 claims forward would be of material assistance. We would not have had court level proof of fraud in all 100 cases. That is quite important, even from a civil liability point of view, and then we must move on to a level of evidence that allows for prosecution for fraud. It is quite a difficult offence to prosecute successfully. We work very closely with gardaí and will continue to do so. I welcome the fact that An Garda Síochána announced recently that it has increased resources in this area, and we look forward to working with it. We would be very happy to take gardaí through the other 96 cases if there is a change or improvement in the guidelines around what would provide material assistance to them.