Ms Deirdre Donaghy:

The Department of Finance. We have a liaison role with the Tax Appeals Commission, TAC. What is important to state is that each time the Tax Appeals Commission has come to us with resource requirements we have assisted to the best of our ability. To take 2017, for example, we secured sanction for an additional five temporary commissioners to be recruited in 2017. The commissioners had input into the selection and recruitment process and, as a result, only one candidate was selected. However, we have sanction for five and to the best of my knowledge that sanction still exists.