Mr. Niall Cody:

This report is mostly about work done in 2014. We have published this report on our website and I understand the Comptroller and Auditor General may look at it. I have a copy of the report here, dated December 2014. The report attempts to look at the increase in the market and other issues. There are so many factors involved, such as the changing nature of the car fleet diesel-petrol, an increase in road transport as the economy recovers, fuel efficiency, etc. Therefore, to come up with an exact amount regarding the tax gap is very difficult. However, it is one of the areas where we feel we can do work, because the oil market here all starts off with a big container load coming into some port. It must start there. Part of the challenge relates to Northern Ireland.

That is more difficult because it is part of a much bigger market, so there is no Northern Ireland oil market as such, although the UK would be very much down the line of putting figures on what are these gaps.

Tobacco is the other area. We do a lot of work on tobacco and smuggling. Some of the figures have already been mentioned. We also attempt ourselves-----