Ms Josephine Feehily:

On his general point about complaints systems, I ran Revenue for a long time and we had a complaints system. We got a handful of complaints every year. It is all very well documented. The system is there. It is not widely different by the way, though it may have different language. There are stages involved. Complaints are made and there is an opportunity for informal solutions. If that does not work, then there is an opportunity for the appointment of an investigator, usually from a panel of trained people. Way back when we were less sophisticated, they were mainly internal. If the complaint was particularly egregious, an external investigator might be hired. The investigator brought back the facts and there might be more meetings. Throughout that meeting, usually the person making the complaint would be supported by their trade union, as happened in my case, and ultimately it comes to an end. What the end might be will vary. Those are the elements. They all exist in the Defence Forces system and there is still no confidence in them, which is really the point we are making. While it may have a different name in other places I have worked in, I have listed the elements and they are pretty bog standard.