Mr. Niall Cody:

We do a lot of this activity. We have joint investigation units that work closely with the Department of Employment Affairs and Social Protection and the Workplace Relations Commission. We do multilateral and multi-agency visits to sites, and we also do a number of them on our own. We do approximately 5,000 site visits a year. In 2017, we did 5,201 and 2,186 of these were with other agencies, either the Workplace Relations Commission or the Department of Employment Affairs and Social Protection or both. The Garda is involved in some of them, depending on where we are. We do lots of work on the construction industry. We have spoken previously before the committee about subcontractors and employees. It is an active part of our job. Recently, I was chatting to somebody in the building industry who told me that Revenue was out on a job he was on the other day. He said he was delighted to see it. There will be times we will arrive at the front gate and somebody will go out the back. There are probably limited examples of this, but it does happen and it has always happened.