Mr. John O'Callaghan:

I agree with Deputy Barry. If it gets to the point where the function of going to appeal will put people off, that will destroy the whole purpose. We have a small office, yet all disputes between Revenue and the taxpayer are funnelled through our office. In my view that is quite a tribute to two sets of people - Revenue and the tax practitioners who are dealing with Revenue. Some of the cases that come to our office can last for weeks and are highly complex. The fact that the rest of the system works is, in my view, quite a tribute to those people. On the Deputy's point, if people are to be intimidated about going to appeal, that is to be avoided at all costs. It is better to stick with the current system than bring that into the picture.