Mr. Brian Keegan:

That is correct, and in the last budget the Government extended those supports to marketing efforts in some of the African countries. We identified the countries where there was greatest potential for further development and included them in the submission. We felt that, all things being equal, we might get more bang for our tax buck. If one is giving a tax relief, why not give it for investment in marketing in a country where there is a larger market and we might do a little better out of it?

Regarding legal professional privilege, the rules I mentioned earlier in connection with how accountants must inform Revenue if there is planning going on which is reportable are different for the legal profession. The legal profession has recourse to legal professional privilege. The reporting requirement is not as stringent. If we are all being genuine in tackling what is regarded as unacceptable tax avoidance, the rules should be the same for everybody.

The appeals process is down to ease of access, having a simple straightforward formula whereby a taxpayer, maybe not even with professional advice, can go to the Office of the Appeal Commissioners, put forward his or her case, get a quick ruling and get on with the business of the day. As the tax system matures and develops further, the gap that exists between the service – which is provided by very good people - and what is necessary will increase, so we are flagging that as a matter for attention.