I am informed by the Revenue Commissioners that a sub-contractor's certificate of authorisation has not issued to the taxpayer in question as she has not provided sufficient information to the inspector of taxes to enable him to issue a certificate. I understand that negotiations are still in progress with the taxpayer's agents in this regard. If the taxpayer supplies the information requested, the matter will be reconsidered in the light of the additional information. Of course, if she is unhappy with the decision of the Revenue Commissioners, she may appeal that decision to the Appeal Commissioners.