Mr. Niall Cody:

The self-assessed income tax form 12 is predominantly completed online. VAT and PREM, that is, employer's PAYE, are all mandatory electronic submissions unless one is given an exemption. Most of our business engagement and filing of returns is online. With PAYE there is still an option of either a paper or an electronic form 12. The electronic form 12 has only come on stream in the past three years and it is a brilliant system. In the first quarter of last year, which was the second year where we had the facility to file PAYE online, we received 47,000 returns. This year we have received 199,000. People are using it because it is easier than any of the manual forms. A manual form for PAYE can stills be used, however.