Informant reward eligibility requires specific, directly attributable information about tax evasion for any payment to be made. Eligibility for reward under the informants reward scheme requires strict compliance with scheme procedure and a direct causal link between the informant's specific information and detection of substantial tax evasion. Rewards are denied where information is vague, already known, provided indirectly, shared with others, not about substantial evasion, or where additional taxes realised cannot be directly attributed to the informant's information; incidental or collateral revenue benefits are excluded. Illustrations confirm that tips limited to modus operandi, discoveries relating to additional persons/assets not specified by the informant, or unrelated taxes from search and seizure do not qualify for reward.