Cormac Devlin (Dún Laoghaire, Fianna Fail) | Oireachtas source

I can appreciate that. The UK system is further down the road than us and has far more experience. I am speaking for individuals and not the corporate world. People who might not have the wherewithal to be able to pay money until a determination has been made are lumbered with further penalties and interest on the sum that Revenue makes. That is a recommendation that the committee will look at.

Ms Maney will come back to me on a previous question I asked. She might also inform us how many cases have prepaid and how many have not paid at all and, therefore, would have been subject to penalties. That is of interest to the committee.