Ms Marie-Claire Maney:

Chairman, you can appreciate that I can make absolutely no comment on that. Every appellant has the right to appeal. I make no judgment on any appellant, be it large or small. The appellants are entitled to exercise their right to appeal, whatever the quantum. That is what these organisations are doing. They are treated well by ourselves, as are the individuals. I mentioned that I have heard cases up to €600 million and cases over €600. Each of those appellants is treated absolutely the same. We have the same independent mind. The numbers to me are just the numbers. The policy issues are for politicians. I am an independent judge and I have to judge each of those appeals independently. It is really important that I do not make any judgments or wording on policy issues. You can appreciate why.