I am advised that the Revenue Commissioners work in close cooperation with other enforcement authorities in this jurisdiction and in Northern Ireland to combat fuel and tobacco fraud which are all-island problems. The Cross Border Tobacco Fraud Enforcement Group and the Cross Border Fuel Fraud Enforcement Group include representatives of the Revenue Commissioners, An Garda Síochána, Her Majesty's Revenue and Customs and the Police Service of Northern Ireland and other relevant organisations. Both groups have proven effective in facilitating co-operation and supporting the identification and targeting of organised crime groups involved in tobacco and fuel fraud. Participation in the two groups is weighted in favour of enforcement staff carrying out investigations, which promotes a strong culture of cooperation. The Groups meet on a regular basis to review progress and plan activities, but there is continuous contact between enforcement staff across all of the agencies on live investigations.