Mr. Terence O'Rourke:

I know it is a very complex issue because I need to frequently ask Eimear what is the interpretation of this. There are many nuances in it. I am aware from my previous role as an auditor that it is not clear sometimes whether somebody is properly classified as a employee or contractor. It is a perennial issue and seems to be very complicated legally. We get different views from different legal people. I put a lot of faith into the work of a group of experts who were asked by the Minister to look at that whole area and give advice on what steps we should take to make sure we comply as best we can with the law and make up for anything that might have been done improperly in the past. My understanding is that work is well under way. It is an issue of concern to me that we get that right. We cannot be doing things improperly or wrongly. We have to follow best practice. Working with lawyers and with Eimear, my understanding is we are well on the road to making sure we have done all that.