Mr. Niall Cody:

We have an internal and an external review process, as was mentioned. It is all available. We publish this. It is on our website. The tax practitioners do not like it because the results of the reviews show that Revenue is predominantly successful, and the numbers are quite small. Once the assessment is issued, the review process does not apply but before an assessment is entered there is a process, and we set out how many interventions we deal with. The number of appeals went up in the 2017 process. Some of this is accounted for by the fact that previously, when people used to write to us at assessment, they used to tell us they did not understand the process. This is lost a bit because of the formal appointment of the Tax Appeals Commission. We are open to exploring this. We made a submission to the Tax Appeals Commission asking whether there are ways we can tidy up some of these smaller cases. It is important to recognise that it is really a new office. There are procedures that we would definitely be interested in exploring to see how we could do them. We are open to anything that speeds up the process because the speedier it is resolved, the sooner we can collect the amount if it is due.