Mr. Niall Cody:

In any process, we work on the highest amounts of debt and engage with taxpayers. As to the figures set out by the Comptroller and Auditor General - I have since supplied the updated figure - approximately one third of the debt at any time is less than two months old and is in the process. Before we refer debt to enforcement, we go through a process. We do not refer cases to the sheriff as the first action. We engage with the taxpayer and try to arrive at a debt agreement.

Of the €271 million that was not subject to an enforcement and in respect of which there was no phased agreement, 55% has been recovered in the intervening year. The equivalent figure in March 2018 was €221 million, which is €50 million less than it was at the equivalent time in 2017. Obviously, €221 million is not the same. There is always a cycle of debt. There is a table that sets out some figures. We were looking at percentages. In 2010 the debt available for collection was just under €2.5 million and in 2015 and 2016 we were back at that level. However, as a percentage of total tax it is a significant reduction. In 2010 we collected €30 billion. In 2018 we are collecting €50 billion, so it is a much smaller proportion.