Ms Deirdre Donaghy:

This is one of the things we think is very important in the review. There are two very distinct issues here. There is an unforeseen backlog that has been delivered to the Tax Appeals Commission and has to be addressed, and there is then also the necessity to have a fully functioning ongoing system that can deal with the new appeals coming through on a day-to-day basis. That is something we need to take into account with the resourcing. That was originally the intention with the temporary commissioners. There is an element of possibly needing shorter term staff to clear the large backlog and then we need an assessment of what is required on an ongoing basis to make sure that new appeals are coming through and are being dealt with in an effective manner.