Ms Sandra Clarke:

It is very real because what we would be doing is squeezing ten and a half months work into six months. While those employees would be needed to work some overtime in the initial six months, there would little or no work during the other months. Staff holidays are normally taken in the months of July and August because it is difficult to engage with clients over the summer months, in particular small family-run businesses in respect of which it is impossible to get information during those two months because, perhaps, one spouse may be looking after children while on school holidays. In the months of September, October and into mid-November, we deal in the main with tax compliance. If all of that is moved back to the first six months of the year, there will be no work for employees from June to Christmas. The introduction of this measure would definitely lead to staff being let go.