Ms Tara Keane:

Apart from the five-year limit, the other protection that we have in SCARP to prevent habitual use is the early creditor engagement. As soon as a process adviser is appointed, he or she must engage with all the creditors, so there is that self-policing. If there are creditors or employees, they are not going to stand for a consistent in-and-out process, no more than I am sure Revenue would.