Mr. Niall Cody:

Generally, the claims come in and we select a number of them. It is a self-assessment system. Some proportion of claims are allowed and a proportion of them are checked.

It is probably linked to TAMS, that there was more expenditure and that we would look at individual claims. If we identify something that is effectively equipment that is being claimed, probably perfectly innocently by the farmer, we would then see it and say it does not come within the scheme, and that would start a process where we would select those cases. Some of it happened coming out of the pandemic. Activity began to happen again and we started to look at claims. The Revenue Commissioners engaged with the farm organisations and is working on redrafting detailed guidelines to explain them to everybody. There is doubt that there is uncertainty. I have seen the parliamentary questions. I keep an eye on everything that comes through the office. There has been engagement. This week, some of my colleagues visited a farm at the invitation of the IFA to look at particular structures. We have taken a very liberal view of the regulation but we are constrained in what we can do.