Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source

It clearly has not worked and the proof is in the pudding. While the intentions were brilliant, it has not worked. Why is the default position not to revert back to what it was before rather than have a high-level group and - I love this line - an administrative merry-go-round whereby in about six years' time, we will have it all figured out and at that stage cumulatively one third of the money that was due to the State will not have paid. This is money we used to collect very efficiently back in 2014 but since we legislated for it, we are incapable of doing this. I would love to know who is to blame and if it is the Minister or the Government of the day we will take it up with them.