Ms Josephine Feehily:

I need to be really careful now because I am not commenting on taxpayer or classes of taxpayers. The information that is in the public domain, which the committee might find helpful, are the cases that we have published on our defaulters list, of which there are 58. The most common occupation on that list is company director. That might give the Deputy some sense of the source of the funds in those cases. The most common behaviour that my officials tell me might have been driving the people in question was sheltering family wealth. They were wealthy people sheltering wealth. If I go any further, there is a real danger I will be getting into identifying classes of people so I think I should stop there.