Mr. Niall Cody:

Yes. I remember our previous discussion. What we have done in the meantime is we set up a tax administration liaison committee with the Consultative Committee of Accounting Bodies in Ireland, the Irish Tax Institute and the Law Society about looking at particular problems and aspects. Actually, there was a meeting of the sub-committee this week at which the areas of concern were identified.

What we try and do with our systems is to provide for as much as possible but it takes an IT development for automatic off-set of withholding taxes, such as RCT, against declared liabilities. Recently, we launched a facility for VAT repayments where one could automatically do it oneself because we would like to provide the facility for the practitioner to be able to do it.