Ms Davena Lyons:

I might just jump in here. We are not saying that all these fixtures were never allowable. We would have always said that certain ones were allowable if they were part of the build. It would have been possible to have got that equipment through. Again, and I am not sure if the Senator was in the room when we spoke about it, this is done a self-assessment basis. We have a risk appraisal system in Revenue for this scheme, as we do for all taxes and all claims come to us.