The relationship between the Revenue Commissioners and the business community has improved according to almost one-third of those in the small-and medium-sized business sector.

A survey of 1,400 companies carried out by ISME, the Irish Small and Medium Enterprises Association, found that 31 per cent felt relations had improved.

Some 66 per cent said they believed that relations had remained unchanged. Only 3 per cent felt, relations had deteriorated.