Mr. Seamus McCarthy:

That is correct. The circumstance there was that the legislation enforces a late payment charge if there is a late registration but there were difficulties with the registration system and the view that was taken by the board was that it was being forced into penalising people who were not able to make registrations because of defects in the system or an inability to get answers. The board took the unusual step of returning money that it was forced to collect, even though there was not a statutory provision for it to repay money. The board recognised that this was contrary to the legislative provision but felt, in equity, that it was better to pay people who were not able to make the registrations. I can see both sides of the argument. The difficulty from my point of view is that the board paid out something like €1.7 million in 2023 that it had been obliged to collect under the law. That continued until March 2024 when the board stabilised and repaired the registration system so that if anybody was late after that, it was the landlord's fault.