The Revenue Commissioners advise that they have extensive data exchange arrangements in place with the Department of Social Protection (DSP) and that these are under constant review by the two organisations. The arrangements have been significantly enhanced in recent times and following an exchange with the DSP in relation to DSP pension payments in late 2011, Revenue undertook to amend DSP pension recipients’ tax records with up-to-date pension information for 2012 onwards. I am further informed by Revenue that this project is ongoing, and they are not yet in a position to advise on the numbers of P21s that have been issued to date in respect of this project. Separately, the Deputy may be aware that Revenue is examining in conjunction with the Department of Education and Skills, and, separately, with the HSE, the feasibility of verifying annual income directly to those agencies, to reduce the need to issue P21s.