5.4 Cost of Collection The decline in revenue collection also resulted in a slight increase in the cost of collection which rose from the steady 1% level over the past three financial years to 1.2% in 2009/10. This ratio remains highly efficient and is equitable with many comparative revenue administrations globally. It is anticipated that as revenue collections rebound over the coming years and the efficiency gains of the Modernisation Programme are further realised, this ratio will return to the 1% range.