Dan Boyle (Cork South Central, Green Party)

The figure of €186 million quoted by the Minister, while small in the context of overall PAYE tax collected, is significant. We must make a case for equity between how those who are overcharged within the system are treated as opposed to those who evade tax. The Revenue Commissioners have performed excellently over recent years and have collected hundreds of millions of euro, a sum to which they have added by the imposition of penalties and significant interest rates. Does the Minister not feel that the same principle should apply to overcharged tax, if only to help efficiency within the Revenue Commissioners? There should be a significant interest rate placed on overcharged tax and penalties should be imposed on the Revenue Commissioners to ensure the quickest possible payment and the least possible occurrence of tax overpayment within the system.

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