Mr. Niall Cody:

We also must look at how the work has evolved and developed. Over 90% of income tax returns are filed electronically. VAT returns are filed electronically. From 1 January 2019, the PAYE system is undergoing a massive modernisation process which will be a huge challenge for us, employers and payroll providers to manage. However, in 2020 it will mean a significant removal of the requirement for people to fix employees' tax affairs. It will be digital and integrated with the system. One cannot say that as it was 6,600 in 2007, we must get back to that number.