Mr. Niall Cody:

The committee has asked for our view on Perrigo. We have given the information that is publicly available. I can do that. I have also set out how the settlement and assessment processes work. Every few years, the Comptroller and Auditor General comes and reviews Revenue settlements and has full access to our data and files. The most recent review of tax settlements took place in 2018. This is probably not something an Accounting Officer normally says, but we find the reviews the Comptroller and Auditor General does of our settlement process very helpful. We have developed and enhanced our Revenue case management system based on recommendations. To go back to the question of who we are accountable to, we are accountable to the Oireachtas. We also must operate within the legislative framework that sets out what I can do.