Joan Burton (Dublin West, Labour)

Given the increase in cases identified compared with previous answers — it now stands at 466 as opposed to 452 and there are now 53 cases not yet dealt with — will the Minister reconsider his proposal in yesterday's discussion on the Finance Bill effectively to dilute the provisions that he promised to introduce in the Bill regarding those who aid and abet tax evasion? In particular, does the Minister agree with statements by Mr. Daly, the Chairman of the Revenue Commissioners, that not only is a tightening up of the aiding and abetting offence required, we should also have a clear reference to putting money offshore? That is the net point where the Revenue cannot successfully prosecute. The Minister has himself stated that in 2003 only three prosecutions took place, two of which resulted in fines. Compare that with a person who defrauds social welfare, is prosecuted and receives a sentence or suspended sentence. Will the Minister reconsider his proposed amendment on Report Stage to dilute the aiding and abetting offence in this year's Finance Bill?

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