Mr. Robert Watt:

We see it crystallising when the State Claims Agency settles the cases. Those costs can be incurred in the year in which the case is settled or there might be payments over a number of years. The account sets out an estimate each year of what we think will be the liabilities that will actually arrive at the Exchequer through the State Claims Agency.

In some years the estimate is closer to the outturn and in others there is a bit of a gap, depending on various factors. What happened during Covid is quite interesting, in terms of the rush to settle. One can speculate as to the reasons for that. Other income people were relying on might have dried up and therefore there was an urgency in settling with the State because then they would get their money.