Ms Caroline Timmons:

I will start at the end. The Deputy asked if someone does not take the case. If someone does not take the case, then the subrogation is not effective. The Deputy is absolutely right. The State would step in to recoup the costs of the grant that is paid out, on behalf of the Exchequer and the taxpayer. With regard to VAT, I am not familiar with whether we have checked whether it was legally permissible. I can check and come back to the Deputy on that. "No-penalty downsizing" is an interesting turn of phrase. There is no penalty if one downsize-----