Ms Davena Lyons:

We are confident that what we have refused is ineligible under the order. When a taxpayer submits a claim on our Revenue Online system, there is a declaration process for the claim that must be signed. From the date the VAT is incurred, there is a self-review period for the customer to re-examine the expenditure. We reviewed the processes in advance of coming here today and are confident that we are consistent in our approach, that the approach is aligned with the order, as Mr. Egan has set out, and that this has not changed.