Ms Josephine Feehily:

It may look like something but proving it to the criminal standard of a court is an entirely different challenge. From Revenue's point of view when we reach a stage in an investigation where criminal investigation comes to a point where it is not going to go anywhere, then we switch to civil law. We approach it from the point of view of tax assessment and, in many instances, in related tax assessments we receive settlements and interest and penalties. As the Comptroller and Auditor General has pointed out in his remarks, these offences were not without cost. The people involved pay the tax plus €130% on average. That is a hugely significant degree of penalties and interest by reference to our normal average penalties and interest that are imposed.