Mr. Paddy Purtill:

From a Revenue perspective, we encourage debtors and taxpayers to engage as early as they can if they believe they are in difficulty. The earlier there is an engagement from a taxpayer, the quicker we can try to get to a solution. Revenue has designated caseworkers in place for all businesses with debt and we encourage those businesses to contact them as early as possible. There are flexibilities in place, both within and outside restructuring platforms, for us to work with. It is fundamentally important that they do not take a head in the sand approach and that they engage as early as possible.