Mr. Joseph Nugent:

There are five tax numbers for the purposes of administration. At the outset we included the main Garda tax number, not because of any concerns in relation to compliance but to ensure that in our dealings with the Revenue Commissioners they could see that we were taking responsibility for the other four tax entities. I just want to say that up front. The discussions we are having with the Revenue Commissioners relate to the other four tax entities and whether tax liability applies in each of those circumstances. We have engaged a tax expert to work with us on that and are in discussions with the Revenue Commissioners at present. I am not trying to be evasive with the committee. We will clearly reach a conclusion and a determination with the Revenue Commissioners which will be brought to the attention of the Comptroller and Auditor General forthwith. We are literally in the process of discussions. I am conscious of saying something that might prejudice or jeopardise those discussions but no more than that. I am more than happy to provide details to the committee at the appropriate point.