Ms Cora O'Brien:

The tax administration issue is really about support services for small businesses. It relates to matters such as research and development, companies obtaining assistance in respect of the employment investment incentive scheme, trans-border activities, education, information and the need for dedicated staff.

I know that last year, or perhaps this year, the Revenue Commissioners got some dedicated resources for audits, which are very important in a self-assessment system. We do, however, need some dedicated customer service support people. Our survey revealed that small businesses are having difficulty claiming some of the reliefs that are available and that they are having difficulty understanding whether they are entitled to such reliefs. They are worried about the uncertainty of claiming the relief and perhaps having to repay it if they are audited. It is something we can control and let us try to do that.