Mr. Paul McGowan:

The whole process of determining water charges is about identifying the requirements being placed on Irish Water in order to deliver the level of service in terms of the water that is delivered, the wastewater services provided to all of its customers and the European or domestic standards that need to be achieved. It is acknowledged certainly in terms of the documentation we have reviewed that a substantial capital investment programme is required in order to meet those standards so once those capital investments are made, we must determine whether they are efficiently incurred and on the basis on which they are paid for by Irish Water's customer.