Niall Collins (Limerick County, Fianna Fail) | Oireachtas source

To pick up that point, do we know how many entrepreneurial start-ups we are losing to the UK because of the differential in our rate of capital gains tax? It is an issue I raised occasionally with the Department and Minister. There does not seem to be any willingness to have a wider discussion on the issue. I know we do not discuss policy here. Could we have some numbers on that?

Ms Buckley or Ms O'Brien stated there are about 4,000 tax appeals in the system. What is the average waiting time for a person to have his or her appeal heard? The quantum of money cited is quite significant, given that it is in excess of €1 billion.

The under-resourcing of the technical service part of the customer service remit within revenue was mentioned. How long are revenue clients waiting for a determination if they submit a query on the tax treatment or tax status of a potential transaction or contract? It is obvious that if it is too long it will dampen competitiveness and stall decision-making. Could the witnesses revisit the numbers they quoted on the insurance rates applied for late payment in Ireland compared to other jurisdictions within the UK?