Mr. Mark Fielding:

I take the points being made about an amnesty and the marking of diesel. I also take Deputy Collins' point on mentoring. These things are happening, but they are not happening fast enough. I refer to the view that an awareness campaign and advertising will not work. The level of tax compliance has increased dramatically in Ireland because the system was made so simple. I remember what happened in the 1980s before it became a little easier to pay one's tax. At the time tax evasion was evident. The advertising campaigns are having an effect. As I acknowledge that public awareness will not be achieved overnight, we really need a cultural change. The issue is multifaceted and there are not just one or two answers. There are about 87 black or hidden economy activities.

We also need to watch out for what I call the bleeding hearts who will not call it the black economy but who will talk about the grey economy and the hidden economy as if it is easier and nicer. The fact is these people are undercutting legitimate businesses and are putting people and jobs at risk because they are working in the black economy. We need to make that clear and get it across to people that the black economy is not all right and that is where this awareness campaign comes in. The person who is purchasing from the rogue operator needs to be curtailed as well and needs to know the effect on the economy.