Damien English (Meath West, Fine Gael) | Oireachtas source

It is the power of the rescue plan which is key. People have to believe the rescue plan can rescue the company and give it the best chance of getting its debts paid and saving the jobs as well. The Deputy asked about the protection of employees and that is the key here. The real aim is to keep the company viable and operating, and that generally works as well.

It is fair to say Revenue has taken a very responsible approach to the examinership process in general and, in 90% of cases, it does agree with the plans and it does buy in. However, it has to protect the State as well. If there are any issues for Revenue, it is generally based on historical evidence in regard to the company's performance or track record.