Mr. Dave Walsh:

We have a performance delivery agreement with the Department where we report monthly and annually on activities and the budget elements. The Department is well aware of the number of judicial reviews with which we are dealing and the costs associated with those, because they feature in our annual reports and budgets. With regard to the Deputy's fundamental question about whether SHDs have been shown to be flawed, it is not question for the board because the board implements whatever Government and Oireachtas policy is. We had the same issue when SID came in back in 2007. There were many judicial reviews as the legislation was being tested. The difference is that there might have been one or two cases per year that would have been impacted by those decisions. In the intervening period of making judicial reviews and having judgments, we are seeing 50 or 60 cases, which reflects the fact there are multiple judicial reviews and concessions.