Professor Niamh Moloney:

If I may, I will bring in my colleague Dr. Roantree on this one. A point of principle, which comes through in our report, concerns the need for systems, whether they relate to tax expenditure or a new tax – for example, the site value tax that we propose – the ex anteconsultation, the data on which it is based, the criteria against which it is reviewed and the sunset clauses. Those systems are critical. We called out data with respect to tax expenditure, in particular. Some measures in this regard go back a long way and there are no data on them. You cannot just click your fingers to have what you desire appear; it requires an investment in systems for the Civil Service. The data have to be provided in a way that is low cost, managed and efficient. We noted particular issues concerning tax expenditure.