2.8 The Department did not benefit from Land Securities purchase of Trillium for £160 million and the take over of its debt of £165 million in November 2000, despite the inclusion of a sharing mechanism allowing the Department to receive ten per cent of any excess gain made on disposal of the business before 1 April 2003. The Department did not benefit because the threshold on the windfall gains provision of 125 per cent of the exit Internal Rate of Return was not reached. The Department told us that it accepted a high hurdle in the PRIME contract because the expected price of the deal would have been higher if it had not done so. Now, the hurdle above which Land Securities Trillium, if it were to sell the business within five years of the contract expansion date, has to share sale proceeds has been lowered. Figure 6 shows the percentage gain for the Department depending on the level of exit Internal Rate of Return gained by Land Securities Trillium in a sale.