Mr. Andrew Conlon:

The order of costs is different. The context of this issue is different as well. There is an issue with cost that we need to resolve. We must be practical about this. Unfortunately, it is not just a decision for officials or, indeed, the Minister. We would have to engage with the Department of Public Expenditure and Reform, the Cabinet and the Oireachtas. Cost is a factor and that is one of the benefits of this report. I am eager to add a caveat to that figure and the Department will try to reduce it, but giving us an estimate for the cost we might be facing is useful and helpful.