Mr. Niall Cody:

All our interventions are based as much as possible on risk analysis, and I mentioned that our main risk profiling system ranks every business and every self-assessed taxpayer from 1 to 656,700. We tier our risk and it is based on matching third party data with tax returns. Each district will have a programme on selecting cases, profiling them and selecting them for risk interventions, including audit. That applies to rental income, medical consultants, contractors. This is a sophisticated risk system which is improving with every data source we get.

There is a tax defaulters list published quarterly. It includes a small proportion of cases where there are audit settlements. They must meet certain criteria before they are published, mostly related to the fact they do not make a disclosure, either prompted or unprompted. If one makes a disclosure and pays the settlement figure, one will not have one's name published. I cannot say how many landlords appear in the publication list but can safely say that every quarterly list includes a number of landlords. It is one of those sectors that continually appears in the publication list and in every settlement list.

I mentioned earlier a figure of €81 million in connection with the 1,100 audits we have conducted over the last two years in cases where there was rental income. As the Comptroller and Auditor General has said, some of our yield from these people cannot be attributed to their rental income. The reality is that most people who have rental income have other business income interests. Generally, our yield from them has far more to do with their understating their income from rentals or from other sources, including cash sources. If the Deputy wishes, we can look over the lists for the last while.