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

I take the point. I will engage with the Revenue Commissioners to see if they would recommend any further changes in this regard. On the basis of the information they have about the compliance activity carried out in the sector, the quantity of checks appears high, at over 5,000, and the total yield that has come out of that is just under €45 million. Therefore, it would appear their activity has been relatively successful. Given the logic of the point the Deputy raises, I will engage with the Revenue Commissioners to see if there is anything they would want me to do in advance of Report Stage. If there is, I signal to the committee now that it is something I can look at making a change to in the Finance Bill, if needed.