Ms Fiona O'Shea:

It is very difficult for us to confirm when any process will conclude. The engagement with the Revenue Commissioners began in 2018 on publication of the Eversheds Sutherland report, and we have had ongoing engagement with them from that point and throughout 2019. Last year, we received communication from the Department of Social Protection's subsection in respect of its reviews. Its reviews are also ongoing, so there are parallel processes in respect of both parties. Unfortunately, we cannot say at this point when they will conclude.