The compensation applied to herds depopulated as a result of BSE is set out in the Diseases of Animals (Bovine Spongiform Encephalopathy) (Amendment) (No. 2) Order, 1990 – S.I. No. 195 of 1990. Article 4 of this order provides that the compensation payable shall be an amount equal to the market value of the animal. This is further clarified in article 4(3) where "market value" is defined as the price that might reasonably have been obtained for the animal at the time of its slaughter from a purchaser in the open market. BSE compensation is assessed on the market value of the relevant animals, based on data gathered by my Department in relation to the VAT inclusive prices obtainable for similar animals at marts and sales. Accordingly, the question of a further payment in respect of VAT does not arise.