Áine Collins (Cork North West, Fine Gael) | Oireachtas source

I refer to Senator Mullins's point on diesel laundering. Much work has been done to counteract this activity. Last October the Department of Finance introduced new legislation to ensure the traceability of diesel. At the time it was said it would take at least six or eight months before results would be apparent. The outcome will not be known until June or July this year. We are working in partnership with the United Kingdom in an attempt to find a way to mark the diesel in order that it cannot be dyed. It is a complex issue which is made more so by the Border. We are all aware of the difficulties imposed on legitimate businesses.

If the statistic for Australia and New Zealand is 9% and that for the rest of Europe is 15% to 18% - a figure of 16% has been suggested - what is the model being followed in Australia and New Zealand? What can we learn from their experiences? We need to see a change in culture.

With regard to start-up businesses, Revenue has ensured it has never been more easy to register a business. Revenue's website is one of the best public service websites available and its staff provide great support and helpful advice. I know this because I worked in the small business sector for many years. However, small businesses, for their part, must be willing. A bigger problem for them is that they initially do not keep an eye on cashflow management. They forget to pay the tax man and instead use the money to drive the business. It could be down to mentoring, a pet subject of mine. I refer to the importance of providing advice for small businesses at an early stage, rather than regarding it as an issue for Revenue. I acknowledge that Revenue officials visited small businesses, but there is only so much advice one can give people who must be willing to accept and understand the financial aspects of running a business. More work is probably needed in this regard, but Revenue is available to provide support for those who ask for it.