David Cullinane (Waterford, Sinn Fein)
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The figure referred to consultants working in public hospitals but having a public contract and a private income. First, they availed of public hospitals to carry out private practices. Second, they can incorporate the private income, which means they pay less tax.

Then there is No. 3, which is the problematic one, potentially. If they were availing of expenses they should not have been availing of, would Mr. Cody have seen that as avoidance or evasion?