Mr. Andrew Lowe:

If any of the individuals has had ten or 15 contracts over a four-year period or more, he or she automatically has an entitlement, by law, to a contract of indefinite duration. It is a fact of law whether that applies or not; it is not up to us to decide. It is ultimately a matter for law. We comply with all regulations and all legislation and we are required specifically to acknowledge that.

I am concerned that there is an impression being given at these hearings that there is a lot discord in the industry. That is not my experience. My experience, by and large, is that we have excellent crews who work extremely hard and are proud of what they do. We are very conscious as a company that we have grown up in the industry, that the industry has supported us and that we have done our best to support the people we work with. It is really important to us that everyone is happy and that we have a good working environment. We are not seeking to pull a fast one or avoid any responsibilities. The opposite is the case, actually. When we apply under section 481 and sign the statements, we do so in the knowledge that, as directors of the DAC, we have not only the usual responsibilities that any employer has in respect of its employees but also additional personal liability. In this regard, the Revenue Commissioners has not only its usual sweeping powers but also, where there is a breach of a certificate, the right to pursue directors personally for any liability. They can remove the limited liability that normally applies in a company situation and pursue directors personally. That is a unique aspect of the tax credit unique to Ireland. I am not aware of any other industry where the Revenue Commissioners have additional powers by which they can pursue a director personally. We have to take these provisions extremely seriously. If there were ever a suggestion that we were in breach of employment legislation, we would have to address that. We are, therefore, very careful to ensure we comply with all the regulations and requirements. It is my understanding that this is how the industry generally operates. I refer the Deputy to the Workplace Relations Commission audit of the sector, which by and large reached very positive conclusions about work practices therein.