Pearse Doherty (Donegal, Sinn Fein)

One hundred per cent, but we do not do that for people who have a tax liability of €500,000 and did not file. That is what I am saying. It is not that we penalise them by giving them a letter with a higher number on it than what their average was over the past two years; we give them what their tax liability was for the past two years because they have a higher tax liability. We penalise people with smaller tax liabilities. They can get out of it by filing their returns, but if the incentive is to get them to pay it, why not do it for everybody? Why just pick on those who have a smaller tax liability in the first instance?