Mr. John McKeon:

In truth, I do not know. It will depend on the nature of the enforcement notice when it is received and whether we in fact need to appeal it or not. If we appeal it, there will be an appeal at the Circuit Court, which I understand is more cost effective than a High Court appeal. As the committee will be aware, the Department does not carry legal costs in matters such as this. They are carried by the Comptroller and Auditor General and the Chief State Solicitor's office in any event. The issue at heart here is the interpretation of social welfare legislation and the Office of the Attorney General will lead on that defence.