Ms Marie-Claire Maney:

For general settlements it is a long-standing facility but we do not have legislated mediation in this country. It is something I would recommend on the back of the O'Donoghue recommendation and on the back of my experience both as a lawyer and as the chairperson of the commission.

I have engaged with the Department of Finance and the Irish Tax Institute, ITI. It is in the survey that went out to the members of the institute. The institute was kind enough to send me a copy. For general settlements, mediation goes on continually between the parties but there is no legislation for us to facilitate or direct it.