Mr. Fergal O'Brien:

There probably are such instances but it is not something we see regularly. Generally, the approach of businesses is to work with the State, the legislation and the agencies of the State to implement the will of the Government and the Oireachtas. I have come here today very much in that spirit, while identifying to the committee that IBEC thinks this will have costs and implications. The intention of the vast majority of businesses would be to work with the State to implement in a practical way whatever is the decision of the Oireachtas.