Brendan Howlin (Wexford, Labour) | Oireachtas source

I refer to provisions which I may amend on Report Stage. I intend to make Iarnród Éireann subject to FOI. It became clear that the inclusion of Irish Rail will have to be refined to ensure that no unintended consequences would result. Rosslare Europort is operated by Irish Rail but operates in a commercial environment and should be treated in the same manner as the commercial ports. I do not intend that the commercial freight operations of Iarnród Éireann would be subject to FOI. I have been advised by the Minister for Finance that certain tax and legal advisers in certain tax avoidance schemes are using FOI to seek details of Revenue's expert reports and analysis of the schemes prior to the issuing of a notice of opinion under section 811 of the Taxes Consolidation Act 1997 or relating to the formation of an opinion under that section. I have agreed that my officials and the Revenue Commissioners would see whether an exemption from FOI might be appropriate. I wish to signal these matters in case I need to bring an amendment on Report Stage, together with the other amendment I have signalled on the multifaceted aspect, and on fees. I am also considering the administrative functions of the Office of the President.