Ms Deirdre Donaghy:

I might take them in reverse order, if that is okay. On simplifying the approval, pre-approval and design changes, the thing to consider with that is that if you do things like pre-approval and design changes, they will help to a certain extent. If something is pre-approved you always have to retain the ability to come back afterwards and audit to verify that what was pre-approved was done. When it comes to trying to raise awareness or to assist, in particular smaller firms to claim credits, both ourselves and the Revenue Commissioners work on that to try to engage. There are industry representative bodies which represent all research and development active firms. It is not just the big four but specifically research and development bodies. They will have annual conferences at which ourselves and Revenue give presentations and give the context in order to try to build the awareness of it and where to find further information about it.

In regard to the administration of it, my colleague, Ms O'Callaghan, from Revenue might have more information on it. Revenue has done a lot of work in trying to give templates for how to make the claim and so on to help matters.