Does the Revenue have an effective Veto on using SCARPs?

SCARP is the Small Company Administrative Rescue Process and was designed to cut the costs and timeframes for SMEs needing to be restructured or wound up.  It’s been around in full for 4 years but the take up has been lower than expected.  Many insolvency professionals say that's because the Revenue the nation’s biggest creditor is not using it and has an effective Veto on using SCARPs.  But is that true? All to discuss with Paddy Purtill, Principal Officer in the Collector Generals, Revenue.