Mr. Niall Cody:

When it comes to tackling tax evasion, fuel laundering, abuse of licensing systems and so on, we make representations to the Department and the Minister in every finance Bill cycle. Every finance Act in the past, however long one wishes to go back, has had revised powers and systems. These are the result of representations we have made to the Department. The Minister and the Department have been most supportive in the legislative framework.

Let us consider the issue of fuel. We looked at provisions around tightening up the licensing. There have been decisions in the courts in cases where we had revoked licences and a decision was overturned in the courts because of the legislative framework. Some of it is not all that clear. Let us concentrate on the oil issue. Since the Finance Act 2010 provisions have been put in place every year as a result of representations we have made. The provisions relating to the return of the oil movements are based on recommendations we make. It is somewhat like the local property tax. We have to design an information technology system and framework to tackle all of that. The new marker came in as a result of an agreed process between the United Kingdom authorities and the Revenue Commissioners. Certainly, if there is any facility we can see that will improve the tackling of serious tax or duty evasion and which requires legislation, we will pursue it. Some of it does not require legislation while some of it requires an investment in information technology. I have had a fair degree of involvement at various times working with the Department on anti-evasion measures. I can only say that Ministers for Finance are very supportive.

There has to be a balance as well. We must have regard to legitimate business. If we impose oil movement returns, the vast majority of those oil movements do not involve any illegitimate activity and the process imposes administrative and compliance costs for legitimate traders. We have to work closely with the legitimate trade, and if we do not keep the legitimate trade supportive or if we impose costs on the legitimate trade, we lose what is an invaluable resource. We have to try to strike a balance.

While issues around tax rates or the revaluation for local property tax are clearly policy matters, we certainly look at the administration of tax and the legislative framework we need. We look at international practice and what other countries are doing and they look to see what we are doing. It is a constant battle. While the legitimate traders are very important, the illegitimate trader is also looking at what we are doing and is looking at countermeasures and so on.