Ms Marie-Claire Maney:

That is a matter for the Revenue. The Comptroller and Auditor General's Chapter 14 report referred to the Revenue recovery. Revenue gave an undertaking to look at its recovery rates. In general, we do not get involved in that at all. The Comptroller and Auditor General did a sample of 100 cases and the level of recovery is outlined in his report.

This might be of interest to the Deputy. We have done a sample of the percentage of who wins cases. In 2021 the appellant won in 28% of cases and the respondent in 72%, which is obviously Revenue. In 2020 the percentage for the appellant was actually very similar at 27% and Revenue won 68%. There was a split in terms of 5%. So, it is about 70-30 in favour of Revenue when it comes to winning the cases. It would be for it to explain the recovery rates in the cases it has won. That is completely outside my remit, however. The Comptroller and Auditor General mentioned the recovery in terms of the sample. It is just not to hand at the moment. Perhaps Mr McCarthy could assist if that is needed. It did a sample of 100 cases and I think there was quite a high recovery rate.