Brian Cowen (Laois-Offaly, Fianna Fail)

The points they raise on this issue is that for TRS to work it requires a small number of payees related to the number of payers. In other words, if a large number of people are paying a small number of agencies, the TRS system works but it does not work as well if there are different ranges and rates of service charges among local authorities. There is not a uniform entitlement.

The Senator's point about trade union subs is one that could be examined. From memory, the Revenue is open to considering in what way the TRS system could be more widely used in the areas where it has already been rolled out successfully. As the Senator said, it works well in mortgage and health insurance but there are not many other suitable areas as far as Revenue is concerned but we will keep the extension of it under review. I understand there are not any plans for extending it but I will bring the issue of considering where TRS might be worked in other areas to the attention of the Chairman of Revenue Commissioners when I meet him again, as I do fairly regularly during the course of the year.

This is not an idea to which Revenue is closed. It is a question of finding a system that is suitable where there is a small number to whom the payment is made and a large number who are required to make the payment. That is the best way it works because there are not so many outlets to which it is being paid. The local authority system is not uniform in that respect and therefore would not work.