Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

No, it would be a bit broader than that. It would be some employers who repaid the subsidy due to ineligibility, that is, they either reached a view that they were ineligible or, in conjunction with the Revenue Commissioners, that view was reached, and some employers who voluntarily repaid the subsidy. For example, there are employers that continue to meet the Revenue threshold of being 30% or more down but did find themselves in a position where they were profitable due to the changes that may have happened in their operating model. There are two reasons the money would have been returned.