Ms Aoife O'Sullivan:

Yes, it is much better. The move from the investor-based system to the straight tax credit system was a good one, and the system has been running very smoothly. There were many delays in the system before, and now that we have self-assessment, we can get up to 90% of the tax credit at the first stage, which is quite quick. Delays can happen at the compliance stage, but so far, so good, and the system is working very well. This year has helped, in that the Revenue has been very understanding of the fact that Covid has caused many challenges for the industry, and it has been very quick to get back to us on various applications, both at the 90% stage and at the final 10% compliance stage. Therefore, the system is much better than it was previously.