Mr. Mark Fielding:

I might comment on the last point. There are figures showing the insurance campaign worked and the insurance industry would be well able to advise the committee concerning that. I cannot give straightforward figures for the television licence campaign but have been told anecdotally that both approaches have worked. The awareness campaign is not just about throwing a couple of advertisements on the television. We need to have a change in our culture. We have spent 800 or 900 years dodging, ducking and diving the people who were our overlords, and this is now inbuilt. Being an informer is something that makes all of us say, "Oh, my God". However, part of getting this right is having people know that if they go outside the legitimate way of doing business they will be caught. A lot more is involved, however, and I agree with the Deputy that a cultural change is involved and that we will have to start on this somewhere. I believe an awareness campaign right across the board would have an effect over a period of time. This will not happen in one year or even 20 years - it is a generational thing - but we have to start it sooner or later.

With regard to whether amnesties work, I take the point that every time there is an amnesty people think it will last for a while and they will be able to catch one again in the future. I would like to see figures from the Revenue Commissioners with regard to the previous amnesties. This one is aimed at the social welfare side of things rather than the tax side. Many of the people who were ducking and diving in this area may not even have a lot of tax to pay but it would be worth following through on the social welfare side.

I do not agree with the Senator that ISME members might be caught on this. We are all very law-abiding, something I had better put on the record. I will pass over to my colleagues.