Ms Josephine Feehily:

There is no mathematical weighting given to it.

Coming back to my discussion with the Deputy on the viability of business, if there is a decent business plan in place showing a reasonable prospect of returning to normality, we will certainly listen. We are mindful always of the number of jobs. However, I have to keep saying that the level playing pitch argument is important. If a business with a lot of jobs is operating in such a way that it cannot afford to pay over the PAYE and PRSI that it has deducted – if I may put it as bluntly as that – what about the guy next door who is offering the same service? There may be undercutting of the market taking place at the expense of the Exchequer. On the one hand, there is the question of future tax streams but there is also the question of the current tax liabilities and the impact this is having on the business next door, which also has a tax stream, income stream and profit to look after. It is a tricky space. We do not have a mathematical weighting.

I am always struck by the extent to which business representative organisations have been quite content with the level of engagement with Revenue. They are not complaining. Therefore, we must have got the pitch between the compliant and the non-compliant about right.