Mr. Niall Cody:

Absolutely. They are some of the things that we constantly review. As I said to Deputy Catherine Murphy earlier, the key issue around the whole area of cryptocurrencies is the developments that will take place internationally on the exchange of information rather than the STRs. I think that anybody who is trading in cryptocurrencies has obligations under the self-assessment system. It would be in everybody's interest to ensure that they comply with their tax requirements. Significant levels of data will become available to us from our international partners over the next couple of years and that will be a bigger game changer than the STRs because the STRs will mostly not involve crypto because they are coming from financial institutions. They could, potentially, come if somebody paid for something large with cryptocurrencies. Generally, a lot of the risk on the cryptocurrencies may well link to some of the areas that Mr. Harrahill was talking to earlier around organised crime gangs and probably not within the STR space for their crytocurrencies. The international dimension is the real issue around crypto.