Ms Marie-Claire Maney:

There are very few. Perhaps Mr. O'Keeffe could find the statistics for me in the huge pack of documentation that I have with me. Very few cases are not accepted. Perhaps Mr. O'Keeffe could find that statistic for me or point me to it.

Mostly, such appeals are on matters that are outside our statutory remit. The Deputy mentioned judicial review. She asked a very good question, and one that has perplexed many of us. Those appeals tend to be on matters such as how the appellant was treated or dealt with by Revenue. That is not for us to deal with. We only deal with the monetary side and the tax assessment. Cases that tend to relate to potential issues around legitimate expectation and constitutional rights are for the courts to deal with. If the Deputy bears with me, I will find the statistics in my documentation. We might be talking about less than 1%-----