Mr. Niall Cody:

We were keen to highlight during the meeting how the normal collection process works. I regularly read in the newspaper about a company complaining about Revenue, as though the sheriff had appeared out of the blue. I occasionally get representations from within the Oireachtas whereby Members have been approached to say something has happened. Our system of collection is such that there is a statutory deadline by which returns and payments are due. Our debt management comes into play where somebody does not meet that, and we will send a demand. That demand will be followed with a final demand, and we replicate this in the process. The demand issued this week will be the final demand.