Mr. Niall Cody:

We engage fully with the trade union involved. We implement the law as provided for, having regard to the tax code. That is what we are trying to achieve here. There are rafts of people in employment who have no flat-rate expenses because nobody ever made a representation. As part of the process of PAYE modernisation, from January 2020 our online system will be really effective in cases of people who incur allowable expenditure. If somebody feels that we are wrong in our interpretation of the tax code, it is open to him or her to appeal our determination of non-entitlement.