Mr. Seamus McCarthy:

It involved a delay on the part of Revenue that undermined its capacity to enforce the collection and, therefore, there was a settlement. It happened to be one of the cases we examined because there was no other way of finding it. It was by paring back that case and looking at how it evolved over many years and whether the amount had been collected that we found it had not been. On published tax defaulters, there is a diagram that indicates per quarter how much of the money had been collected. It outlines the payment rate at the end of May 2019 for the period from quarter 1 of 2017 to quarter 4 of 2018.