Mr. Niall Cody:

Tax accountants, but transfer pricing is somewhat different to much of our tax work, as there is plenty of room for economists and statisticians. The head of our competent authority is a principal officer and hardly ever opens the Taxes Consolidation Act that Ms Doonan has beside her because her work involves economic pricing arrangements. The staffing level must be considered in the context of our overall resources. In 2007, Revenue had 6,600 full-time equivalent staff but that had fallen to 5,700 by 2014 due to the public sector recruitment embargo. Over the past three budgets, we put forward a business case to the Minister for Finance in the context of the Estimates and the budget for an additional 326 staff.