Mr. Niall Cody:

Yes. It reflects the timeliness of compliance. The first thing is that there is a legal obligation on a taxpayer to submit their returns and pay their liabilities by the due date.

We carefully monitor large companies and the voluntary compliance rate for large companies is 99%. For medium it is 98% and for smaller entities in the annual report it is 90%. We had a plan in 2019 to get the small entities up to 95% because it is in everyone's interests that people submit their return on time and pay their liability on time. We introduced a new debt management system at the end of 2019, which we were rolling it out. It allows us to review cases quicker across the full range of cases. Then the pandemic came and we suspended our enforcement action. We had a plan to get to 95% or 96% and we are revisiting it and trying to get there.