Mr. Martin McMahon:

I would start with intermediaries. The Revenue Commissioners have told the Committee of Public Accounts that they have no look-through power for intermediaries. I am not sure whether the Department of Social Protection does. It may be the case that it does. I remember something from 20 years ago to the effect that personal service companies had come up 20 years ago and some provision was made so that the Department could look through personal service companies. I believe there is already some provision in place. It may not be with the Revenue but with the Department. If not, I would start with intermediaries. That is where the big money is in the information technology sector and the multinationals. The question of construction and couriers is simple. We should stop using test cases. We should set aside those sectors where test cases have been used. They are simple to solve. However, the intermediary sector is one where there is a vast amount of money and no one can quantify it. It does not form part of the €1 billion loss. That is why I take the view the figure would be far larger if we were to look at intermediaries. I would start with intermediaries. Construction and couriers are real low-hanging fruit. That could be done straightaway or overnight.