Mr. Martin McMahon:

I will speak in general terms and will not be specific. A number of meetings were held between 2018 and 2019. I was the penultimate witness at that committee. I told the committee pretty much what I have told this committee today about the use of test cases. That does not appear anywhere in the report. I gave that evidence despite the fact that the social welfare appeals office was asked in afterwards to explain the use of test cases. None of that made it into the report, it was as though I was never there at all. Am I satisfied with the draft conclusions? No, I am absolutely not. I have until 9 April to send a submission, which I will, to say that I am extremely dissatisfied with its report. All the people who appeared before me from Revenue, the Department of Social Protection to Scope, none of them told the committee that there were test cases as Revenue has now told the Committee of Public Accounts. As far as I am concerned, everything that went before my telling that committee that there were test cases is null and void. It did not tell the full truth and the full truth, as this committee now knows, is that it used test cases.