Ms Eileen Fitzpatrick:

The natural advantage of a commercial semi-State entity that is off balance sheet is that its expenditure does not affect the Government balance. However, because it is now within the Government structure, what Irish Water does will affect the national accounts. From a pragmatic perspective, one is looking for the most cost-effective way and use of the sovereign is the most cost-effective way, but it does not have the advantage of a commercial semi-State body, the actions of which would not have an impact.