Ms Josephine Feehily:

No, we particularly did not like it and that is well known. Without reviewing the relevant files, I cannot inform the Deputy as to whether that was ever written down in a letter. However, it is well known - information in this regard has been placed in the public domain in the past - that the then board of the Revenue Commissioners was not in favour of it. I recall there being some criticism of the then board because the amnesty yielded a lot of money. The board had stated that it was not necessary and should not be done because there would not be very much money forthcoming. I remember that aspect of a conversation taking place after the yield emerged. Revenue was not in favour of amnesties in general and would not have liked this one at all. The committee will be aware that in the past there have been various voluntary disclosure schemes, which are incentivised. However, the Revenue position would always be that we should get the tax. That is just a general position of revenue organisations across the globe. We do not like to walk away from tax. I do not think I am commenting on policy when I say that the general position of Revenue and similar organisations elsewhere is that we do not favour amnesties which let people off paying tax. The amnesty was a huge impediment.