Mr. Liam Kelleher:

Certainly, Senator. Yes, looking back on it now, not all of it reads ... you know, not all of it reads as one would wish it to read. But, again, you'd have to put it in the context of the time. In a variety of these cases - third level education buildings, student accommodation - the colleges were looking for the student accommodation to be continued and extended because they needed the facilities. In many cases, the economic benefit of ... the economic benefit of the activity produced more benefit for the Exchequer than the tax foregone in extending the allowances, but, however, you know, they did go on - and that was a question asked earlier - longer than would have been ideal, and we were looking for that.