Ms Dorothea Dowling:

The Deputy is making the point that the 46% or the 58% relates to the whole body of the work but we have taken out the more straightforward cases, therefore everything that is left is complicated. That is an estimate because there is nobody in the business of finding out what it should be, which is a discussion for another day. It is largely based on analysis by the National Consumer Competitiveness Council of the cost of doing business in Ireland, and the rate at which legal costs have gone up where all other professional fees have come down since 2006.