Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I am reluctant to give any commitments because it may not be generally known but there are only 40 officials working on the tax side in the Department of Finance and they are averaging two finance Bills per year. They work late into the night and frequently work weekends. Most of them are in grades that do not attract any overtime rates and are doing this as their contribution to the State. They are good public servants who are patriotic in their input and I do not want to place an extra burden on them. I said the test is that of proportionality. However, what I will do, because I am interested in the Deputy's line of argument, is ask one of my political advisers to look at the Scottish model and give me an insight into it but I do not want to burden the tax section with it.