Mr. Seamus McCarthy:

I know it is permitted by the Department of Public Expenditure and Reform in certain circumstances. Sometimes when somebody comes to the end of his or her expected employment, there may be circumstances that give rise to a higher level than usual accrual of untaken leave. I do not want to give a definitive view on this because I have not looked at it in detail, but I am happy consider that and perhaps come back to the committee and advise on how it might be brought forward.