David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Representatives of the Revenue Commissioners and other organisations have come before the Committee of Public Accounts with all sorts of opinion on revenue matters. If we ask the head of Revenue for an opinion, he says it is not a matter for him but for the Government. When the head of IDA Ireland says the rate should not be increased or decreased, it is a personal opinion because it is not the role of the head of IDA Ireland to set policy. It is a clear function of the Government and the Government and politicians will decide whether we should increase or decrease it. I say this to be helpful to Mr. Shanahan because he may find himself having to work with a different Government with a different opinion on these issues and it will be his job to implement Government policy. Is that a fair comment?