Ms Tara Coogan:

In relation to the WRC decisions, we obviously do not have opinions on them. The decisions themselves stand. They are on record, and they are the findings of the adjudication officer, so we do not have any views. The only thing I would say, although I do not know what the situation is, is that they are obviously first-instance rulings, so it is possible that there could be an appeal.

I do not know whether there is or not. At this moment in time they are on record and they are in the public domain so they stand on their own words. We do not have any specific views on it. I will leave it to the Department of Finance to comment on whether it has any views on quality employment and that being a condition of a tax credit.