Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

I will move on to the issue of social media influencers, on which I imagine there is not much commentary at Oireachtas committees. I know Revenue issued 142 letters to social media influencers. I ask the witnesses to talk us through the process of selecting those people and also how it treats the different types of income they might have. For example, if a social media influencer receives a gift, a hotel stay, a product or a paid fee, how does Revenue intend to treat that? There will be people who may regard themselves as social media influencers but are getting a very small amount or low level of income. It is a new industry. How is Revenue approaching it?