Matt Shanahan (Waterford, Independent)
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They have all availed of the warehouse scheme and have not come to Revenue yet, so it is obvious they are in trouble if they cannot engage on €5,000. The next question is around what do you do. If Revenue puts them out of business, there is a cost, potentially, in employment.

There is also the question of understanding. The non-payment of debt is a big problem in the small business sector. It puts people out of business and Revenue does not take any account of that. If I go to Revenue and say someone owes me €50,000 and they have stuck me for it, Revenue will say, "Sorry, you still need to pay us whatever VAT is owed as well as PRSI and PAYE." I might have been trading at a loss and expecting that €50,000 to come in and put me back in profit but now I would be told Revenue was expecting fees, charges and all the rest.

I would plead with Revenue to have concern for small businesses as there are people behind them. They are stuck for that amount of money, but they have generally invested much more than that themselves and that has gone with the business. I would ask Revenue to look at that rather than simply going along and instructing normal procedure because being on the sharp end of that procedure is not a very nice place to be. Revenue should remember that. I know plenty of people who have gone through the process. It is very difficult. These are people who are challenged for money. Again, I would say Revenue is in a position to collate that data and provide further reports to the Government.