Diarmuid,

I meant that the VAT refund was a red herring to the extent that, assuming the Ardcomhairle would have acted legally, that the VAT refund would have been returned to the exchequer in any event whether the money had been returned to Revenue, or via HQ and the Deprtment of Arts etc. The branch, in returning the money to the state's collection agency, from whence it came, simply cut out a number of intermediary steps.

It was obviously, as I have stated a few times, a major factor in triggering events in Head Office. I'm still at a loss as to why.