Mr. Niall Cody:

Taxpayer confidentiality has been part and parcel of the Irish tax code since the foundation of the State. Section 851A was inserted into the Taxes Consolidation Act a number of years ago to confirm that process. Ultimately, it is a policy issue. It is a decision. Whether we end up with a complete open process that makes everybody's tax records available is ultimately a decision I do not make. I implement the law. It is a criminal offence to breach section 851A.