Ms Áine Stapleton:

The Department of Public Expenditure and Reform would certainly have looked at comparisons with other delivery streams. One of the elements we are conscious of in making that direct comparison and looking at the capital cost of direct build is that we would not, for example, take in the costs of ongoing maintenance for a structure, as that is captured in leasing costs. It is not always a direct or like-for-like comparison. As the Secretary General has said, we also look at value for money in alternative options for delivering in the area. The local authority may not have a landholding and the housing need would be assessed.