Jim O'Callaghan (Dublin Bay South, Fianna Fail) | Oireachtas source

I have a similar amendment which seeks to introduce a presumption as well. However, it is a broader presumption than Deputy Ó Laoghaire's, although the first part is the same.

My draft is taken from the Taxes Consolidation Act. When people are being prosecuted for tax offences, presumptions are used and are available to prosecutors. This makes prosecutions easier. If something is just a presumption, that does not mean it cannot be rebutted. This is something we need to include in corruption legislation if we want to make it effective and if we want to make the job of prosecutors slightly easier. These offences are very difficult to prosecute. I would be interested to hear what the Minister has to say. Maybe he will look at this in advance of Report Stage. If provision for presumptions is included in the taxes Acts for prosecutions of taxes offences, I do not see why we would not include it in this legislation.