Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)

A large number of people would avail of the opportunity, which would be good. I encourage the Minister — I am not here for an argument — to think about it because greater proactivity will result in a fairer and better supported tax system. People will recognise that there is fairness, that it is not only about the pursuit of unpaid taxation, taxation evasion, taxation avoidance or whatever the case might be and that there is justice in the culture of taxation and a concern on the part of those responsible for its management that people are not overburdened. That is the bottom line here.

It is well within the Minister's gift to consider ideas as to how this could be done to afford people access. That is the spirit of Deputy Burton's amendment, although I know it is prescriptive in regard to the ombudsman's role. If the Minister is not prepared to accept the formula in Deputy Burton's amendment, I ask him to at least accept the spirit of what is intended and what has been reflected by all speakers. I ask him to work towards the achievement of a more equitable and more considerate system of taxation reflecting the needs of all citizens and not only some.

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