Danny Healy-Rae (Kerry, Independent) | Oireachtas source

Mr. Phelan said he only recently understood how this works. That signifies to me that it is new to the Revenue Commissioners and it is certainly new to the farmers and the professional people, such as accountants and tax advisers. They were not aware there was a liability even though they are professional people and had to go through the rigours to become accountants. They have letters after their names and they are in touch with the Revenue Commissioners daily, but they, I and no one else can understand how it is only happening now. If it is right, a test case will prove that, and so be it. However, whatever happens in the test case, farmers should only be liable from that time. That is my view, for what it is worth.