Brian Cowen (Laois-Offaly, Fianna Fail)

The Revenue Commissioners, who have been in attendance here on Committee Stage and on Report Stage, will be able to report on the level of debate this issue has generated. I am sure they will continue, as they have done proactively up to now, to seek in whatever way they can and at every opportunity to bring to taxpayers' attention the relevant information, recognising that it is the primary responsibility of taxpayers in the first instance. The Revenue Commissioners are not responsible for ensuring that every taxpayer's liability is calculated as it should be. Obviously they want it to be that way and they require taxpayers to do that.

In today's newspapers there are further major advertisements by the Revenue Commissioners referring to information at taxpayers' fingertips, suggesting texting as a new way to contact Revenue, indicating the information leaflets that are available on tax reliefs on the payment of third level tuition fees, tax credit details, claims for medical expenses. They are seeking, through this sort of marketing, to encourage and ensure to the greatest extent that taxpayers recognise they can contact Revenue and that the Revenue Commissioners are amenable, open and anxious to assist in every way they can to ensure that those who are anxious to comply with their obligations have every assistance and expertise that is obtainable from the Revenue to help them do that. That is in their interests, taxpayers' interests and our interests.

To the extent that a continuing review takes place to see what other ideas might be to hand to help them do that, the Revenue have indicated by their proactive work so far that they are confident of the culture they are promoting and seeking to inculcate as part of our tax culture and tax system. Regarding the Deputy's earlier assertions on amendment No. 58, I assure her there is no dilution and no change. It strengthens the provision, and the usual conspiracy theory is untrue.

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