Pat Rabbitte (Dublin South West, Labour)

I am sure the Taoiseach saw last night's splendid "Prime Time" programme on taxation. If not, I am sure he has been advised of its content. Essentially, it depicted how the powerful and wealthy in our society exploit the tax code to minimise their tax liability or avoid paying any tax at all. The blood of anybody who saw the programme and who goes to work in the morning and pays his taxes as best he can would boil at the unfairness of the operation of the tax code. Such a person has no discretion in terms of his or her tax liability while the elite seem to be able to write their own tax bills or pay a voluntary tax.

The Taoiseach will recall that he is the author of a particular measure concerning tax exiles. The record of the House shows that at 6.05 p.m. on Friday, 6 May 1994, a bank holiday weekend, he introduced an amendment in this regard. He will recall that he advised me of it at 11 p.m. the night before. His explanation of the very opaque amendment was very technical.

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