Paschal Donohoe (Dublin Central, Fine Gael)

I thank the Deputy. I will deal with his question about IT spend and what it is for. It is for implementing a number of different things: the first phase of VAT modernisation; the auto-enrolment pension system; and DAC 8, which is the EU directive in regard to administration and co-operation between tax regimes. It is also due to changes Revenue wishes to make with regard to artificial intelligence, AI. There is great ambition within Revenue to use AI to deal with automating routine tasks. It also relates to the European Union customs code and the EU digital tax residence certification. There are a lot of different IT projects going on. In fairness, the Deputy acknowledged that Revenue is good at digital and IT and has successfully avoided issues around the use of taxpayers' money in recent years. In regard to other issues within my Department from an IT perspective, I am not aware of any.