Shane Cassells (Meath West, Fianna Fail) | Oireachtas source

I mentioned compliance and the fact that there is a steady figure of approximately one third of underpayments by individuals and businesses. As Mr. Cody has stated, these are mostly small businesses which would, according to the figures, owe an average of €18,000 and, in many cases, it is less than €2,000. I am sure these people would be interested in hearing about compliance or, indeed, non-compliance by larger companies. Will Mr. Cody speak to that for a moment?

The one that captivated people's imaginations was the recent EU ruling in respect of Apple. We have heard plenty since then from the company and the EU Commissioner as well as many other commentators. Politicians here debated it in a special sitting of the Dáil as well. What is Mr. Cody's assessment of the ruling? Does he believe it is correct? I am sure plenty of those small businesses would be interested to hear his analysis of what has been said by the Commission and in our Parliament? Also, what are the next steps for Revenue in terms of engaging with Apple and where the process goes, as has been explained to us, in terms of acquiring that money and the establishment of a fund?