Mr. Robert Watt:

For every policy decision which has a cost implication a memorandum for government is brought and within this is an estimate of the costs involved over a number of years. This is set out and the Department comments on it with regard to resources available within the Vote to fund it and on whether we believe the cost estimates. This is the standard approach. To answer the Chairman's question, I am not exactly sure on the detail but I will check and come back to him. The standard practice is the Department comes up with an estimate based on the likely work, on which the Government offers a view, and as part of the discussion we give an assessment on whether we think it is reasonable.