The court of appeal ruled that the exiled families have the right to go back to the islands, but ministers have applied to take the case to the House of Lords for a final decision, due in June.

The government argues that resettling the islanders could lead to "substantial, open-ended" liabilities to British taxpayers and environmental damage.

The report, written by resettlement expert John Howell, puts the resettlement costs at £25m, including £17.5m in capital costs and £7.5m in technical assistance.

...Guardian