Ms Marie-Claire Maney:

We engaged with the Department of Finance in March this year. We have asked it to consider alternative dispute resolution and to look at the UK model. I have also engaged with the Irish Tax Institute. We have had a good discussion about alternative dispute resolution. According to its recent survey of members, they are in favour of such a mechanism. It would be helpful. It certainly would help the TAC if the facility were available to the citizens of Ireland and to organisations. This is also the case with regard to caseload. There is a lot of merit in it and we would welcome any assistance the Committee of Public Accounts could give us or give citizens or organisations.