Derek Nolan (Galway West, Labour) | Oireachtas source

I thank Ms Feehily.

I want to move on to the issue of interest. Figure 27.4 is very interesting. It gives a regional breakdown of where interest and penalties were applied in 2012. The Revenue Commissioners have a large cases division that deals with significant tax issues. It also has a regional issues division, with which we are familiar from our constituencies. I refer to the local tax office, for example. If there is a large case with a lot of money involved, the individual concerned is much less likely to be charged interest and penalties than a small person in the regions or an individual not involved with serious money. The figures are stark. We see that a figure of 55% in interest and penalties was applied to the large cases, compared to an average figure of 75% or 76% in smaller cases. We see that, as a total proportion of the revenue taken in, only 6% is from penalties in the large cases, whereas the figure is 20% to 25% in smaller cases. How can we justify this means of distinguishing between cases?