Mr. Niall Cody:

We are subject to the Ombudsman, but the Tax Appeals Commission is an efficient, effective and low-cost process. Some of the cases we talked about involve significant legal and accountancy advice, but we try to sort out ordinary cases with our review process. The Tax Appeals Commission is effective and quick. The significant arrears were a challenge but it is now dealing with cases in real time. It is a first level, relatively informal process, and certainly when it is an individual taxpayer, the Tax Appeals Commission deals with it. I have said it here a number of times. The reform of the tax appeals system is one of the biggest administrative improvements across the board.