Mr. Éanna Rowe:

We looked at the whole ambit of other provisions, including what is provided in private harbours and marinas and indeed other rental sectors. That was the basis on which the proposed charging under the KPMG report was undertaken. As Mr. McDonagh has already outlined, we have been through a series of different iterations on the charging. We did not fully accept the findings of KPMG. We also took on board a report undertaken by the Inland Waterways Association of Ireland, IWAI, the largest stakeholder of boats in the country-----