Aidan Davitt (Fianna Fail) | Oireachtas source

From my experience a long time ago, going back through the years with the Revenue Commissioners, people were afraid to ring them and talk to them. Now if people have a problem or are not sure, they are more inclined to ring and find out, talk about it and get an answer and try to solve a problem. The work that has been done within the Revenue Commissioners to make them more approachable, which is good for everyone, has to be commended.

I have a couple of queries. When we consider the Government's proposed ban on the sale of tobacco by retailers to those aged under 21, how will the retail industry cope with the different age-related rules for two excisable products, alcohol and tobacco? Have the Revenue Commissioners any thoughts on how that will be implemented? Do they think it might cause a problem?