Mr. Kevin McCarthy:

It offers all of those things. An EU derogation has been in place since the war broke out in Ukraine. It allows us to procure on an emergency basis. We publish every quarter in the EU Journala list of the contracts that have been entered into under the terms of that EU derogation. We will take advice on the matter but we will be including those contracts in the 2022 return under Circular 40/02 on the basis they are outside normal compliant procurement arrangements. The return for 2022 will be considerable and I expect the same will apply to 2023. However, we are doing what we can to comply with all of the requirements in respect of transparency and oversight of spending.