Dr. Karen Kavanagh:

That is the tricky bit. The annual process we go through involves receiving a submission from ESB Networks on 28 April. It has made a revenue ask to us and we have to go through all that material. The ESB submission includes the return of that €100 million to domestic customers, but it is only when we have gone through all that material and made a determination on the allowed revenue for this year that we look to set the tariff, so I do not have a bill impact. Over the coming weeks we will analyse the ESB's submission, make a determination on its final revenue amount for the next year and then look for it to determine a suite of tariffs. In our annual information note we will set out what the revenue allowance is for the year and what the associated tariffs are. In parallel, we will also set out a detailed note on this particular issue, including how it happened, why it happened, the detailed impact across all those customers over the course of the 11 years, how that has been reconciled and what lessons have been learned from the process.