Mr. Niall Cody:

Obviously, there are errors. Most of the underpayments that arise in large cases result from varying interpretations of the legislation and differing accounting treatments. Our large cases division is dedicated solely to monitoring and controlling, on an ongoing basis, the large cases that pay approximately half of the total tax revenue. There is no doubt that there are errors and mistakes. There are companies that are not paying the full amount. It is probable that some companies pay too much as a result of errors. That is what our compliance programmes and our risk-based programmes are about. We use all our analytics and datasets to monitor and control that process. I do not think any future chairman of the Revenue Commissioners will come in and say he or she is happy that all of this has been sorted. It is an ongoing business.