David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Let me outline scenarios. First, we know that there is already public debate about consultants on public contracts working in public hospitals, availing of public money and carrying out private practices in public hospitals. That is allowed, it is happening and consultants make money from the practice. I just gave the example of public money from a contract and private money from income even though the consultants are practising in pubic hospitals and benefiting from same.

Second, consultants are allowed to incorporate the private income. They will save money from doing so to reduce their tax liability.

Third, Revenue found, not only in terms of the legal element of it in terms of incorporating the private income, consultants, as Mr. Cody put it, lumped everything in. There are very wealthy individuals claiming expenses that maybe they should not have claimed, they were not even paying the €28,000 that was due and there are examples of a widespread abuse of the system. Is that fair?