Catherine Connolly (Galway West, Independent) | Oireachtas source

It is good to get and to read all of the documentation. The Comptroller and Auditor General's chapters are clear and helpful. That does not mean that one is not driven to smoking and drinking - legally, of course - after reading all of this stuff. At the core of this is the integrity of the tax system. It is important that people trust in the Revenue Commissioners and that they believe that everybody is being taxed fairly. That is what this is about.

We have looked at the HWIs. I had to run out, so I am sorry if we are repeating matters that have been clarified. The threshold for HWIs is high at €50 million. Mr. Cody started talking about this and said that he reviewed it on different dates in the past. He has confirmed that he will review it now with the intent of bringing the threshold down. He mentioned the word "resources". Is that the reason this has not been reviewed sooner?