Pearse Doherty (Donegal, Sinn Fein)

I understand that; they should file a return. It is staggering that there are 139,000 cases. That is very high, but the point I am making is that we are penalising those with a lower tax liability this year. If the Government wants to penalise them, it should penalise everybody. I am not arguing for that, but that is the way the Government is doing it. Someone with a higher tax liability who is doing better or whose business is doing better is going to get an accurate tax liability based on their previous returns, whereas someone with a lower tax liability who may not be doing as well is going to be deliberately overestimated by Revenue.