Ms Cora O'Brien:

Yes. We have suggested that there should be a separate process for smaller amounts. We have asked that consideration be given to a small claims court type system for small cases. That would take half of the appeals out of the system. Alternatively, we have suggested the introduction of mediation processes which operate successfully in other countries. Such processes would mean that cases would not have to go into the appeal system but could be dealt with through mediation. Something needs to be done to unlock the system. Potentially, the State will not win all of the cases in the appeal system but there is €1.5 billion worth of tax is in dispute, waiting to be heard.