Mr. Niall Cody:

I was just going to continue. Essentially, the wage subsidy scheme is run through the PAYE system. When we are reviewing these cases, we are actually looking at the operation of PAYE incorporating EWSS. On our compliance staff throughout the past nearly two years, a significant proportion of compliance staff have been involved in the subsidy schemes because we have been restricted in what we can do in our audit and debt collection. Hundreds of our staff are looking at elements of the wage subsidy scheme. It is a significant resource.

We used much real-time data analytics. We get weekly payroll figures and so we have the analysis of pay levels. The eligibility review form has been a really important factor in being able to look at real-time level of turnover and comparing that with 2019 and our other datasets. Unfortunately, we have seen some examples of what I would call absolute fraudulent behaviour under the EWSS.