James Reilly (Dublin North, Fine Gael) | Oireachtas source

I wish to make two comments. With regard to the last comment, there are a lot of people in this country who work in the health service but reside in Northern Ireland, a different jurisdiction.

There has been an attempt to confuse people about the role of consultants that are employed by the Department of Health for various purposes. It has been claimed that they are all now suddenly my advisers. I reject that utterly, as anyone with common sense would. It was a nice try by the Deputy.

With regard to the tax status of persons who have a contract for services with the Department of Health, persons provide tax clearance certificates prior to their engagement as required by their contracts. Their tax affairs outside of Ireland are a matter for them and the relevant tax authorities. That is the same issue for all. I do not accept the amendment, I reject it.