Ms Teresa Leonard:

I thank the Chairman. To deal with arrears first, the numbers that may have to be manually done are quite small. We will do our best to get the process going as quickly as possible but they are extremely complex. I have to make that point because I do not believe people understand the complexity of going back over the number of payments we have made to pick weeks for which people may not have been paid and that they will be paid something else for the same period. A proportion of people have not provided us with the information that will allow us to quantify whether they have arrears. That is one of the issues but there is a small number that we will deal with manually, and we will do our best to deal with them.

As regards the tax liability of that, I take on board the Chairman's awareness of that and what he said in respect of it.