Ms Geraldine Hegarty:

I will add that the insolvencies are something we constantly monitor. While we have seen an increase after Covid, it is certainly not at the levels the media had expected but it is something we will monitor. Should it get to that stage where there will be a cliff edge or huge drop, we will anticipate that and engage with the Department of Finance. At the minute, it certainly does not seem like there is a crisis point. The debt warehousing is a huge support to those smaller entities and will be a huge cash-flow support for them but it is something we monitor. Regarding the TBESS and the schemes in general, as part of promoting them or engaging with taxpayers, we promote across a variety of different avenues between print media and radio, as well as engaging with practitioner and representative bodies to get messages out on how we can support and what schemes are available to encourage that participation.