Mr. Niall Cody:

I am aware of the interaction between the Deputy and the Minister because I looked up the debate in question. We have to look at matters like this from the perspective of what is provided for in legislation. The legislation provides that employees may claim expenses where they are wholly, necessarily and exclusively incurred in the fulfilment of their duties. There is a significant body of case law. The question of hazardous conditions may well form the basis for a policy review of this issue. The case law under the "wholly, necessarily and exclusively" provision is very clear.