Ms Deirdre Donaghy:

The Department does a huge amount of stakeholder participation. I know Deputy Boyd Barrett has a particular focus on film and that is one instance. I cannot talk to that particular instance but certainly the Department has a very open engagement policy across all elements of taxation. We do public consultations, take pre-budget submissions and meet with representative bodies. Over the last number of years we have been making huge changes to the corporation tax system from the anti-tax avoidance directives and we do a whole process of consultation papers, of feedback statements and public meetings. The Department ran a public stakeholder event a couple of years ago specifically targeted at SMEs and small businesses where we looked at the EII relief and the key employee engagement programme and the small business aspect of research and development. There is always something that has not been done but looking beyond that one particular instance, a huge amount of stakeholder engagement goes on although undoubtedly we cannot meet everybody.