Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The amendment refers to both the format and means. The term "format" relates to doing it electronically, while that of "means" refers to the method of access. I can certainly consider that point. As the law is currently drafted, one has to either provide a tax clearance certificate or indicate to the Revenue Commissioners that one is getting one's affairs in order and is likely to be able to produce a certificate of tax compliance within a certain period. I am not proposing any amendment that might get in the way of the latter but I can reflect on the word "means" and on whether it might get in the way in the future. That is not my intention. It is particularly not my intention for people who are newly elected to the Oireachtas. It is entirely possible that a person could have a professional business outside public life and have a matter they are in the process of resolving with the Revenue Commissioners. If they then get elected to public life, we have to recognise their right to get their affairs in order, particularly if they transition to becoming a public official.