Mr. Brian Keegan:

Indeed. If I can dispense with that quickly, we have an appeals process that was designed 50, 60 or 70 years ago, back in the days of direct assessment when the Revenue Commissioners prompted everything. We now have self-assessment. We are now working in an environment in which there is a local property tax on which every citizen in the country should have a right of appeal. Nevertheless, there are still only two appeals commissioners. Our concern is that a robust, independent tribunal mechanism is necessary for the credibility of the modern tax system in Ireland. It is simply a matter of resourcing and restructuring. We are suggesting that the kinds of change that have been applied, for example, in the United Kingdom be applied here to increase the number of appeals commissioners and simplify and reduce costs for taxpayers.