Catherine Connolly (Galway West, Independent)
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I will stop Mr. Cody there. I hope the Chairman is a little bit generous with me because he has come in quite helpfully during my time. I will run through a few things on IT and then I will come back to Apple. On the excise duty, it says here it is currently not incorporated into Revenue's mainstream IT system. Mr. Cody has acknowledged that and has acknowledged that there will be audit training. What is the timeframe for the review of the procedures that have been promised? A number of anomalies were pointed out and only one of them came to light - perhaps it was more than one - through the Comptroller and Auditor General's report. Mr. Cody is nodding and I appreciate that he accepts that. What is the timeframe to review that?

Mr. Cody dealt with the question on overpayments from Deputy Cassells. What is the strategy and timeframe to deal with them? He said sick pay was the issue.

Some items relate to the seizure of goods and the exchange of financial information. A total of 28 criminal convictions have been obtained for serious tax issues. Was any money paid as a result of those convictions or did we lose out? The next section is on convictions with fines. It states that the first exchange of financial account information between Ireland and the US took place in September 2015. What was the nature of this financial account information? What was its purpose and what did we learn from it?

Does Revenue anticipate that, with the price of cigarettes going up, there will be more illicit activity? Is there a way of valuing the loss to Revenue? There were 2,722 detentions of counterfeit goods with an estimated value of €5.45 million. What is the context of that? What percentage of the total figure for legal goods does this represent?