Mr. Lorcan O'Connor:

That is the feedback that I have received. It is the point that is being made in the arguments that are raised in court review cases. However, I would point to the approach that has been adopted by the Revenue Commissioners. They have produced a document and circulated it to all PIPs. It sets out the way that Revenue will approach cases and states clearly what Revenue will and will not support. At least the rules of the game where dealings with the Revenue Commissioners are concerned are known to the PIP. Since the beginning, I have been calling on each bank to produce a similar document for PIPs so that they can have a guidebook. That has not been forthcoming. In the absence of guidebooks, I have called on banks to at least engage with PIPs as envisaged in the Act, that is, to liaise at the beginning of the protective certificate period and explain how they would like their debts handled. Unfortunately, that is not occurring.