Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

There is an argument here about compliance and we are trying to ensure a level playing pitch for everyone. We want small, medium and large operators and those in the food industry to be tax compliant. It is worth having a look at this proposal but the dilemma is that this specific amendment has come rather late in the day, notwithstanding the fact that the Deputy has put forward the arguments in favour of it. It might be an issue that we can look at if it is flagged early enough. The fact that the Deputy has raised it in the context of the Committee Stage of the Finance Bill this year gives us time to think this through in the context of what we might produce next year. If the contracting industry, which is a very significant industry, believes that this issue is central to protecting its interests, then I ask the industry to make a submission to the Department earlier next year.