Mr. Niall Cody:

We are reducing it at all times. However, there is always debt available for collection. Somebody will send in their returns and not send in the payment in full at a particular time. This occurs in an annual cycle, for example, at P35 time in February there will be amounts outstanding and it will happen again around income tax filing. There is always an amount of tax that is available for collection and we will go through a process of issuing a reminder. Some cases will be sent to enforcement, some will be sent to the sheriff and some will be sent for solicitor action. Some are just late payments. There is a cycle of tax due at any particular time and some of it, unfortunately, will end up not being collected because businesses will go into liquidation.