Ms Hilary Murphy-Fagan:

First, we just want to compare the same data. The €115 million figure includes VAT. Straight away, if one excludes VAT, one is talking about €95 million - roughly there or thereabouts - for that estimate. That is an important comparator.

Second, the original business case was clear in that it anticipated, if the programme was delayed, because these programmes are difficult to implement, what the cost would be and that was the range that the Minister gave, I believe, in his response to the House at the time. That delay has now been realised. We are clearly at the point where the costs for the programme, for example, this pay bill for the staff working on the project, will be greater because they have been working on the project longer. There are some costs that are just overhead costs which, by virtue of the timeline involved, will increase.